TPD17120 - Fraud and theft: Assessments, Civil Penalties, Civil Evasion Penalties and Appeals

Detailed advice can be found in the following Books of Guidance:

• G5-8 “Excise and Customs appeals”;
• X-51 “Civil penalties and appeals” and
• X-52 “Civil treatment of evasion.

You should also read the guidance issued, in the form of a letter, by Law EnforcementDivision on 22 June 2001.