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Contents

Official guidance
Tobacco Track and Trace Compliance

TTTC7000 · Financial penalties

  • TTTC7050 · Escalating penalties for non-compliance detections
  • TTTC7100 · Charging penalties
  • TTTC7250 · Issuing penalty notices
  • TTTC7300 · Reasonable excuse
  • TTTC7350 · Double jeopardy
  • TTTC7400 · Reviews and appeals of HMRC decisions
  • TTTC7450 · Payment of penalties
  1. Financial penalties: contents
  2. Double jeopardy

TTTC7350 | Double jeopardy

From HM Revenue & Customs · Tobacco Track and Trace Compliance

Where a person has been convicted of an offence under any provision of the customs & excise Acts, a civil penalty for a breach in relation to the same event should not be charged on that person.

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