HM Revenue & Customs: Businesses Agree Compound Settlements for Export, Sanction Offences

We use some essential cookies to make this website work. We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. We also use cookies set by other sites to help us deliver content from their services. You have accepted additional cookies. You can change your cookie settings at any time. You have rejected additional cookies. You can change your cookie settings at any time. Businesses that have agreed a compound settlement for either a strategic export of sanction offence committed under the Customs and Excise Management Act (CEMA), the Export Control Order (ECO) or the Sanctions and Anti-Money Laundering Act (SAMLA). Get emails about this page Documents Agreed compound settlements for strategic export and sanction offences HTML HMRC publishes details of compound settlements it has reached with businesses as a result of HMRC ’s investigations into breaches of strategic export or sanction controls committed under the Customs and Excise Management Act, the Export Control Order or the Sanctions and Anti-Money Laundering Act. Prior to July 2026, these details were published quarterly by the Export Control Joint Unit , part of the Department for Business, Innovation, Science and Trade , via Notices to Exporters (NTEs). Non-compliance with the legislation is a serious offence and those who breach the rules may be subject to a range of enforcement actions by HMRC , including large financial penalties or referral for criminal prosecution. A compound settlement is the means where HMRC may offer to settle out of court for a sum of money. This avoids the need for legal proceedings, saving both the offender and HMRC time and money. HMRC will only offer a compound settlement where it is believed there is sufficient evidence to prosecute. When deciding if a compound settlement is appropriate and the level of the offer, HMRC ’s considerations will include factors such as: All of the compound settlements have been paid by the businesses, who have accepted they have committed an offence. In some instances, companies have agreed to be named for their offences. Naming brings transparency and ensures greater consistency with other UK sanctions enforcement bodies such as the Office of Financial Sanctions Implementation ( OFSI ). Get emails about this page Print this page Is this page useful? Maybe Yes this page is useful No this page is not useful Thank you for your feedback Report a problem with this page Help us improve GOV.UK Do not include personal or financial information like your National Insurance number or credit card details. To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript ) .