ECP2000 | General principles: Contents From HM Revenue & Customs · Excise Civil Penalties ManualDetailsContents6 entriesECP2100General principles: The purpose of civil penaltiesECP2200General principles: Objectives of the civil penalty systemECP2300General principles: What are the penaltiesECP2400General principles: LiabilitiesECP2600General principles: MitigationECP2700General principles: Reasonable excusePreviousNext