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The legal basis for raising penalties comes under the Finance Act 1994, section 9. Further guidance can be found in ECP Excise Civil Penalties and Notice 209 (ÌìÃÀÓ°Ôº) Civil Penalties - fixed, geared and daily.

Examples of contraventions which attract a penalty are:

• a fixed penalty can be imposed for a late return
• a geared penalty can be imposed for late payment.

Examples of offences can be found in WINE10200, WINE10210 and WINE10300.

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 section 28 of Notice 163 (ÌìÃÀÓ°Ôº).