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Official guidance
Excise Civil Penalties Manual

ECP3000 · Legislation supporting the penalties: Contents

  • ECP3100 · Legislation supporting the penalties: Categories of contraventions
  • ECP3200 · Legislation supporting the penalties: Category 1 liable to a fixed penalty
  • ECP3300 · Legislation supporting the penalties: Category 2: liable to a fixed penalty
  • ECP3400 · Legislation supporting the penalties: Category 3: liable to fixed and daily penalties
  • ECP3500 · Legislation supporting the penalties: Category 4: liable to a fixed penalty
  • ECP3600 · Legislation supporting the penalties: Category 5: failure to pay - liable to geared and daily penalties
  • ECP3700 · Legislation supporting the penalties: Category 6: failure to make returns - liable to fixed and daily penalties
  • ECP3800 · Legislation supporting the penalties: Category 7: liable to a fixed penalty
  • ECP3900 · Legislation supporting the penalties: Category 8: liable to a geared or Schedule 41 FA 2008 penalty
  1. Legislation supporting the penalties: Contents
  2. Legislation supporting the penalties: Categories of contraventions

ECP3100 | Legislation supporting the penalties: Categories of contraventions

From HM Revenue & Customs · Excise Civil Penalties Manual

There are 8 categories of contraventions subject to excise civil penalties. They are

  • Category 1, see ECP3200

  • Category 2, see ECP3300

  • Category 3, see ECP3400

  • Category 4, see ECP3500

  • Category 5, see ECP3600

  • Category 6, see ECP3700

  • Category 7, see ECP3800, and

  • Category 8, see ECP3900.

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