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Official guidance
Alcohol Wholesaler Registration Scheme

AWRS120000 · Raising a penalty assessment

  • AWRS120100 · Overview
  • AWRS120200 · When you must tell the person of the penalty
  • AWRS120300 · Enforcement of a penalty
  • AWRS120400 · Company and company officers - officer of a company liable to a penalty
  • AWRS120500 · Deliberate trading without approval attributable to an officer of the company
  • AWRS120600 · What is a company?
  • AWRS120700 · Who is a company officer?
  • AWRS120800 · Company and company officer penalties: personal gain
  • AWRS120900 · Insolvency or imminent insolvency
  • AWRS121000 · Amount of company officer's liability
  • AWRS121100 · Notice of liability
  1. Raising a penalty assessment: contents
  2. Raising a penalty assessment: when you must tell the person of the penalty

AWRS120200 | Raising a penalty assessment: when you must tell the person of the penalty

From HM Revenue & Customs · Alcohol Wholesaler Registration Scheme

Normally you should issue the penalty assessment to the person when the contravention that gave rise to the penalty is put right. But that is not essential.

You may make a penalty assessment no later than 12 months after evidence of facts sufficient in the opinion of the Commissioners to indicate the contravention comes to their knowledge.

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