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Official guidance

Holding and Movements Owners and Transporters Guidance

HMOWTR8000 · Sanctions

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HMOWTR8010 · What sanctions can be imposed?
HMOWTR8020 · Building a case for a sanction where suspect goods are found at a retail premises?
HMOWTR8030 · When can I assess for excise duty?
HMOWTR8040 · What is the purpose of a civil penalty?
HMOWTR8050 · When should goods be detained or seized?
HMOWTR8060 · Forfeiture table
HMOWTR8070 · What should be established before detaining goods?
HMOWTR8080 · Is seizing the goods always the best course of action?
HMOWTR8090 · When should additional conditions be placed on a trader's registration?
HMOWTR8100 · What are examples of additional conditions that can be imposed?
HMOWTR8110 · When should a Commissioners Direction (CD) be imposed?
HMOWTR8120 · When should a Commissioners Direction (CD) not be imposed?
HMOWTR8130 · Who should be notified if a Commissioners Direction (CD) is to be imposed?
HMOWTR8140 · Who grants overall approval for the issue of a Commissioners Direction (CD)?
HMOWTR8150 · When should you consider requiring that a specific owner's goods must be covered by a higher guarantee when they leave the warehouse?

Sanctions: contents
Sanctions: What sanctions can be imposed?

HMOWTR8010 | Sanctions: What sanctions can be imposed?

From HM Revenue & Customs · Holding and Movements Owners and Transporters Guidance

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