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Contents

Official guidance
Alcohol Wholesaler Registration Scheme

AWRS140000 · Regulatory penalties

  • AWRS140100 · Overview
  • AWRS140200 · Liabilities
  • AWRS140300 · Mitigation
  • AWRS140400 · Types of penalty
  • AWRS140500 · Applying penalties - making the decision to apply a penalty
  • AWRS140600 · Applying penalties - is the contravention liable to a penalty?
  • AWRS140700 · Interaction with Schedule 41 and Finance Act 1994 penalties
  • AWRS140800 · Establishing and quantifying a regulatory penalty
  • AWRS140900 · Options apart from a penalty
  • AWRS141000 · Application of a regular penalty - record of decision making
  • AWRS141100 · Multiple contraventions
  • AWRS141200 · How to process a fixed penalty
  • AWRS141300 · Further advice
  • AWRS141400 · Reasonable excuse regulatory and behavioural penalties
  1. Regulatory penalties: contents
  2. Regulatory penalties: further advice

AWRS141300 | Regulatory penalties: further advice

From HM Revenue & Customs · Alcohol Wholesaler Registration Scheme

This book of guidance is owned by the Alcohol Policy Team in Indirect Tax who have responsibility for the legislation and policy regarding regulatory penalties for wholesaler registration.

Advice regarding excise civil penalties is available from Tax Administration, Litigation and Advice (TALA).

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