SolvedCH26120 | Information & Inspection Powers: Penalties: When penalties apply
From HM Revenue & Customs · Compliance Handbook
The guidance at CH26000+ applies to penalties relating to information notices issued and inspections that take place on or after 1 April 2009 under FA08/SCH36.
For excise, the guidance at CH26000+
only applies to information notices issued from 1 April 2011 to a person who is not a revenue trader under Section 118BA of CEMA 79, and
does not apply to inspections(This content has been withheld because of exemptions in the Freedom of Information Act 2000)