Updates: Excise Civil Penalties Manual
2024
The penalty process: National accounting centres processing EX601
Contact details for Beer duty and Amusement Machine License Duty updated
2022
Introduction: Scope of this guidance
Link fixed
Introduction: Scope of this guidance
Link to X51 Assessments fixed
2021
Reviews and appeals: Reasonable excuse legal provisions
New first paragraph added
Introduction: Conduct involving dishonesty
Third paragraph amended
Types of penalties: Daily penalties
Links fixed
2020
Introduction: Sch 41 penalties for failure to notify and VAT & Excise wrongdoing
Secord paragraph amended
Introduction: Where to go for advice
Guidance amended to remove reference to TALA
2017
General principles: Reasonable excuse
Guidance updated to correct HMRC's view of reasonable excuse
2016
General principles: What are the penalties
Table reformatted