Skip to content
Solved

ECP1250 | Introduction: Schedule 36 penalties

From HM Revenue & Customs · Excise Civil Penalties Manual

From 1 April 2011 Schedule 36 penalties extend to contraventions under CEMA118BA, provided for by CEMA 118G(2) and CEMA 118G(3), for

  • Failure to comply with an information notice

  • Concealing, destroying or disposing of a document.

For details of how to apply a schedule 36 penalty you should refer to the Compliance Handbook

  • For failure to comply with an information notice, see CH26220

  • For concealing, destroying or disposing of a document, see CH26260.

Note: A penalty under Schedule 36 para. 40A for inaccurate information and documents does not currently apply