HMDWBK3450 - Law, Policy and Application: Offences

Failure to keep records and furnish information

Law

Customs and Excise Management Act 1979 (CEMA) s118A, 118B & 118G

Policy and application

CEMA s118 provides the Commissioners with the vires to make regulations governing the requirement to keep and preserve records, i.e. The Revenue Traders (Accounts and Records) Regulations 1992 (RTAR). If any person contravenes or fails to comply with these regulations or any conditions etc. imposed under these regulations, that person has committed an offence and is liable on summary conviction to the penalty set out in this section.

False declarations

Law

CEMA 167, Excise Goods (Drawback) Regulations 1995 (EDGR) s14 and Finance Act 1994 s9.

Policy and application

Regulation 14 penalties are civil offences which incur a penalty of £250 or 5% of the duty claimed whichever is the greater. A civil penalty under this regulation can only be applied as an alternative to prosecution under CEMA s167. Claimants must not be charged with both offences. CEMA s167 provides for a penalty where a claimant fails to furnish sufficient information to enable the Commissioners to determine whether duty has been paid and not drawn back or fails to produce a book of account or document relating to goods subject to a claim (see HMDWBK3100).

Failure to furnish or produce required information

Law

CEMA 133(5) & (6)

Policy and application

This provision is self explanatory.