ECP2400 - General principles: Liabilities

Any taxpayer who breaches any excise law listed in Schedule 4 of the Finance Act 1994 (CEMA 1979, ALDA 1979, TPDA 1979 and BGDA 1981, see ECP1500), or any applicable law which may have been created since 1994, may render themselves liable to a civil penalty.

Officers should always make reference to legislation and regime -specific guidance to confirm whether the specific breach is subject to a penalty.

This applies to both