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Updates: Excise Civil Penalties Manual

2024

11 April 2024 published amendments

The penalty process: National accounting centres processing EX601

Contact details for Beer duty and Amusement Machine License Duty updated

2022

23 August 2022 published amendments

Introduction: Scope of this guidance

Link fixed

22 August 2022 published amendments

Introduction: Scope of this guidance

Link to X51 Assessments fixed

2021

15 November 2021 published amendments

Reviews and appeals: Reasonable excuse legal provisions

New first paragraph added

7 June 2021 published amendments

Introduction: Conduct involving dishonesty

Third paragraph amended

19 January 2021 published amendments

Types of penalties: Daily penalties

Links fixed

2020

11 September 2020 published amendments

Reviews and Appeals: What is a 'Reasonable conscientious businessman'

Minor amendment

7 July 2020 published amendments

Introduction: Sch 41 penalties for failure to notify and VAT & Excise wrongdoing

Secord paragraph amended

28 January 2020 published amendments

Introduction: Where to go for advice

Guidance amended to remove reference to TALA

2017

1 November 2017 published amendments

General principles: Reasonable excuse

Guidance updated to correct HMRC's view of reasonable excuse

2016

23 August 2016 published amendments

General principles: What are the penalties

Table reformatted