Summary

This guidance covers the principles of the civil penalty regime provided for by Section 9 and 11 of the Finance Act 1994

Contents

  1. ECP1000
    Introduction
  2. ECP2000
    General principles
  3. ECP3000
    Legislation supporting the penalties
  4. ECP4000
    Types of penalties
  5. ECP5000
    How to apply the penalties
  6. ECP6000
    Seizure, restoration and forfeiture
  7. ECP7000
    The penalty process
  8. ECP8000
    Reviews and appeals
  9. ECP9000
    Payment and recovery of penalties