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HMRC internal manual

Wine Guidance

From
HM Revenue & Customs
Updated
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Regulation offences: traders records

The Customs and Excise Management Act 1979 (CEMA) section 118A(1) provides the powers under which the Revenue Traders (Accounts and Records) Regulations 1992 were made. CEMA section 118B places a duty on revenue traders and others to furnish information and produce documents on request.

If a person contravenes or fails to comply with the above regulations or provisions, or any conditions imposed under these regulations, that person has committed an offence and is liable to penalties under section 118G of CEMA.