SolvedTFC61300 | Penalties: double jeopardy
From HM Revenue & Customs · Tax-Free Childcare Technical Manual
Childcare Payments Act 2014, section 48
A person will not be liable to any penalty under the Act where they have been convicted of a criminal offence for the same conduct or action. This means that no-one will be liable to both a criminal conviction and a civil penalty for the same offence.