TPD17120 - Fraud and theft: Assessments, Civil Penalties, Civil Evasion Penalties and Appeals

Detailed advice can be found in the following Books of Guidance:

  • G5-8 鈥淓xcise and Customs appeals鈥�;
  • X-51 鈥淐ivil penalties and appeals鈥� and
  • X-52 鈥淐ivil treatment of evasion.

You should also read the guidance issued, in the form of a letter, by Law EnforcementDivision on 22 June 2001.