188ÌåÓý

The legal basis for raising penalties comes under the Finance Act 1994 section 9. Further guidance can be found in ECP (Excise Civil Penalties)

Examples of contraventions which attract a penalty are:

·ÌýÌýÌýÌýÌýÌýÌýÌý a fixed penalty can be imposed for a late return

·ÌýÌýÌýÌýÌýÌýÌýÌý a geared penalty can be imposed for late payment

Examples of offences can be found in BEER10200,ÌýBEER10210,ÌýBEER10220Ìý²¹²Ô»åÌýBEER10300.

Note. HMRC’s review and appeal procedures provide for a person to appeal against a decision made by HMRC and to request a review. Further information on these procedures can be found in Notice 226 section 33.