TTTC7250 - Issuing penalty notices

A penalty notice must be issued by HMRC within 12 months of the date on which evidence of facts, which in the Commissioners’ view is sufficient to indicate the contravention, comes to their knowledge. A penalty notice must specify:

1. The date and particulars of the contravention
2. The amount of the penalty and details of how, by when and to whom the penalty must be paid,
3. A warning about potential sanctions for further contraventions, including deactivation of the economic operator identifier code where applicable and the possibility of forfeiture of any compliant tobacco products found alongside non-compliant products.