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鈥� view is sufficient to indicate the contravention,聽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.