What is the penalty rate for someone who sells an Excise product knowing it will be misused?
HMRC will penalise heavily anyone who sells a product, for example red diesel, spirits or cigarettes, knowing it will be misused for a purpose that means a higher rate of excise duty should be paid. The appropriate maximum penalty will be100 per cent, although if the person makes a full and unprompted disclosure, and helps establish the amount of duty due, it can be reduced to a minimum penalty of 30 per cent.
