CH61141 - Penalties for failure to file on time: rules for specific taxes: excise duty 鈥� excise goods for use on ship, aircraft or train as stores: overview
The penalty rules for failure to file a return for excise duty in respect of goods for use on a ship, aircraft or train as stores start for returns due on or after 1 April 2015.
To decide whether a person is liable to a penalty you need to know the date the event or journey took place.
罢丑别听due date听for filing a return for duty on goods consumed on a domestic cruise or during an event in port is no later than the 15 day of the following month in which the event or journey takes place.听 If the 15 day falls on a non-business day, the return must be made no later than the last business day before the 15 day.
For the types of penalties for failure to file on time, see CH62080.
SI 2015/368
FA09/SCH55
FA14/SCH21