HMRC is consulting until 10 May 2017 on a group of new sanctions, including:
a 100% penalty multiplier for lost revenue from repeat offences;
a new civil penalty for fiscal mark wrongdoings;
reducing the threshold for publishing details of deliberate defaulters to £15,000 in overall lost revenue where the excise wrongdoing was deliberate; and
imposing a statutory duty of care on landlords of retail properties where tobacco offences are committed.
HMRC undertook an informal consultation in 2015 following publication of its revised tobacco strategy paper in March 2015. At Budget 2016, the government announced its intention to consult formally on sanctions to tackle the illicit trade in tobacco and duty evasion.
HMRC is consulting until 10 May 2017 on a group of new sanctions, including:
a 100% penalty multiplier for lost revenue from repeat offences;
a new civil penalty for fiscal mark wrongdoings;
reducing the threshold for publishing details of deliberate defaulters to £15,000 in overall lost revenue where the excise wrongdoing was deliberate; and
imposing a statutory duty of care on landlords of retail properties where tobacco offences are committed.
HMRC undertook an informal consultation in 2015 following publication of its revised tobacco strategy paper in March 2015. At Budget 2016, the government announced its intention to consult formally on sanctions to tackle the illicit trade in tobacco and duty evasion.
