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CH155395 | Penalties for Failure to Pay on Time: Rules for specific taxes: Excise Duty – excise goods for use on a ship, aircraft or train as stores: Penalties: Failure to pay all or part of amounts due - total penalties

From HM Revenue & Customs · Compliance Handbook

The overall penalties for the accounting period are the total of

  • any default penalty (maximum 4%), see CH155393,

  • any 6 month further penalty - 5% of duty unpaid 6 months after the penalty date, see CH155394, and

  • any 12 month further penalty - 5% of duty unpaid 12 months after the penalty date CH155394.

FA09/SCH56/PARA3

FA12/SCH24