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Official guidance

CIDER10100 · Offences, assessments and penalties: general provisions

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CIDER10110 · Power to assess for excise duty
CIDER10120 · Penalties
CIDER10130 · Fraudulent evasion of duty
CIDER10140 · False declarations

Offences, assessments and penalties: general provisions: contents
Offences, assessments and penalties: general provisions: false declarations

CIDER10140 | Offences, assessments and penalties: general provisions: false declarations

From HM Revenue & Customs · Cider Guidance

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