ECP1300 - Introduction: Conduct involving dishonesty

Civil evasion penalties for evasion of excise duty under FA1994 Section 8 were repealed by FA 2008 Schedule 40 para 21(d)(i) with effect from 1 April 2009 for

  • conduct involving dishonesty which relates to an inaccuracy in a document or a failure to notify HMRC of an under assessment by HMRC, or
  • conduct involving dishonesty which gives rise to a failure to notify penalty or a VAT and Excise wrongdoing penalty under Schedule 41 FA 2008.

Contraventions relating to returns or documents with tax period beginning on or after 1s t April 2009 and which are due to be filed on or after 1s t April 2010 may be subject to a deliberate Schedule 24 Finance Act 2007 inaccuracy penalty, see CH81013.

Contraventions relating to obligations for a failure to notify arising on or after 1s t April 2010 or a VAT and Excise wrongdoing act done on or after 1s t April 2010 may be subject to a deliberate Schedule 41 Finance Act 2007 inaccuracy penalty, see CH91100.

Contraventions involving dishonesty that do not involve an inaccuracy in a document or failure to notify HMRC of an under assessment or failure to notify or VAT and Excise wrongdoing are still subject to the provisions of FA 1994 Section 8.