General information about compliance checks into excise matters — CC/FS1d
This factsheet provides information about checks relating to Excise Duty.
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Factsheets are for guidance only and reflect HMRC’s position at the time of writing.
Updates to this page
Published 31 December 2012Last updated 25 February 2022 + show all updates
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The CC/FS1d factsheet has been updated.
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The CC/FS1d factsheet has been updated.
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Page 5 of the fact sheet has been updated with a new addition for this tax year - Soft Drinks Industry Levy (from 6 April 2018).
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The factsheet has been updated for customers who need extra support.
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This factsheet has been updated throughout and highlights HMRC support available for customers needing help.
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The factsheet now contains a 'More information' section that explains what information HMRC may use when dealing with compliance checks.
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This factsheet has been updated to include new legislation about when a penalty is restricted because of the timing of the disclosure.
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CC/FS1d factsheet has been updated.
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First published.