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HMRC internal manual

Wine Guidance

General provisions: penalties

The legal basis for raising penalties comes under the Finance Act 1994, section 9. Further guidance can be found in ECP Excise Civil Penalties and Notice 209 (GOV.UK) Civil Penalties - fixed, geared and daily.

Examples of contraventions which attract a penalty are:

  • a fixed penalty can be imposed for a late return
  • a geared penalty can be imposed for late payment.

Examples of offences can be found in WINE10200, WINE10210 and WINE10300.

Note: HMRC’s review and appeal procedures provide for a person to appeal against a decision made by HMRC and to request a review. Further information on these procedures can be found in section 29 of Notice 163 (GOV.UK).