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Contents

Official guidance
Excise Civil Penalties Manual

ECP5000 · How to apply the penalties: Contents

  • ECP5100 · How to apply penalties: Decision making
  • ECP5200 · How to apply the penalties: Decision Flowcharts
  • ECP5300 · How to apply the penalties: Establishing and quantifying the contravention
  • ECP5400 · How to apply the penalty: The compliance package
  • ECP5500 · How to apply the penalties: Consideration of fraud
  • ECP5600 · How to apply the penalties: Double Jeopardy
  • ECP5700 · How to apply the penalties: Record of decision making
  • ECP5800 · How to apply the penalties: Multiple contraventions
  • ECP5810 · How to apply the penalties: Broad categories of multiple contraventions
  1. How to apply the penalties: Contents
  2. How to apply the penalties: Consideration of fraud

ECP5500 | How to apply the penalties: Consideration of fraud

From HM Revenue & Customs · Excise Civil Penalties Manual

The contraventions that are liable to a fixed, geared and daily penalties, do not usually involve dishonest intent. They are relatively minor contraventions and the penalties are intended to penalise breaches in the duty of care and to reinforce compliance.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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