SolvedHMAG150241 | Excise duty points: regulatory penalties
From HM Revenue & Customs · Holding and Movements Assurance Guidance
When the behaviour of a person attracts a civil penalty under regulation 89 of the HMDP Regulations or the NI HMDP Regulations, section 100J of CEMA 1979 is made to apply for the purpose of attracting a penalty under section 9 of the Finance Act 1994.
An assessment to a penalty is made and notified under section 13 of the Finance Act 1994.
Further guidance on regulatory penalties can be found in the Excise Civil Penalties Manual (ECP).