Explanatory notes

Official URL: https://assets.publishing.service.gov.uk/media/6a54d5612467584757371e0b/L_-_Day_2026_EN_-_Alcohol_Penalty_Reform.odt
Attached to: Alcohol Duty — penalties for late filing and late payments
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: —
Published / updated by source: —
First seen by VERADIQ: 28 Oct 2026, 07:46 UTC

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 07:46 UTC	first capture	application/vnd.oasis.opendocument.text 10.5 KB	unsupported:application/vnd.oasis.opendocument.text	`28594d5a2a0c90c1031b1662e28b098ddbf6afe9eaeb6d1464524e96ac4ad756`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.