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Contents

Official guidance
Excise Civil Penalties Manual

ECP4000 · Types of penalties: Contents

  • ECP4100 · Types of penalties: Who can be issued with a penalty
  • ECP4200 · Types of penalty: The power to issue geared, fixed and daily penalties
  • ECP4300 · Types of penalty: Interaction with Finance Act 2008 Schedule 41 penalties
  • ECP4400 · Types of penalties: Geared penalties
  • ECP4500 · Types of penalties: Fixed penalties
  • ECP4600 · Types of penalties: Daily penalties
  • ECP4610 · Types of penalties: Daily penalties compliance effect
  • ECP4620 · Types of penalties: Example of how to issue daily penalties over a 28 date period
  • ECP4700 · Types of penalty: Penalty for breach of walking possession agreement
  1. Types of penalties: Contents
  2. Types of penalty: The power to issue geared, fixed and daily penalties

ECP4200 | Types of penalty: The power to issue geared, fixed and daily penalties

From HM Revenue & Customs · Excise Civil Penalties Manual

Section 9 of the Finance Act 1994 provides for the issue of geared, fixed and daily penalties to any taxpayer who breaches certain requirements set out in excise law.

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