V19.132 Penalties

V19.132 Penalties1

There are four types of penalties that HMRC can levy in respect of APD.

  1.  

    (1)     Fixed penalty chargeable at £250 for each offence and is applied to:

  2.  
    1.  

      (a)     failure to notify a material change in the business for example changes in the legal entity

    2.  

      (b)     failure to appoint a fiscal representative and notify HMRC of the appointment

    3.  

      (c)     failure to provide security if required to do so

    4.  

      (d)     failure to render a return plus £20 per day for everyday thereafter until return is submitted

  3.  

    (2)     Geared penalty (1) – 5% of duty or £250 whichever is greater

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