The following penalties are generated by CCU. You should refer
to the procedure in
APD5200 if these penalties are to be
inhibited or a central assessment is to be issued.
If a return is not submitted by the due date, the duty due will
be assessed (
APD7500).
The law also allows for the issue of a fixed penalty
(£250) for failure to render a return.
At present these penalties will not be generated by the CCU
system. However, if you feel that a fixed penalty for failing to
render a return is appropriate you should contact the CAT to
discuss further (for instance if a direct debit trader consistently
submits a late return).
If the trader fails to pay the duty by the due date, they are
liable to a penalty of 5% of the duty due or £250, whichever
is the greater. The trader will also be liable to a daily penalty
of £20 for every day after the due date that the duty is not
paid.
The duty is the unpaid portion of either the return or a
central assessment whichever is in existence.
See
APD5200 for information on inhibiting
daily penalties.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Should a failure to pay penalty or warning letter need to be
withdrawn/reduced due to either a Departmental review/appeal or a
Departmental error, you should complete an APD40 - see
APD5550 for guidance on completion.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
