UK HMRC notice on 2 compound settlements for export control breaches

29 July 2026

UK HMRC notice on 2 compound settlements for export control breachesSvet foto/Shutterstock.com

HM Revenue and Customs (HMRC), which is responsible for enforcing UK export control legislation) has issued a notice saying 2 UK exporters paid compound settlement offers of £216,530.30 and £20,889.15 to HMRC.

A compound settlement involves payment of an agreed sum to avoid criminal prosecution (see our UK Enforcement page for more information, and a list of all HMRC settlements). The notice says compound settlement may be offered to exporters who breach export control legislation where an exporter has voluntarily told HMRC about sanctions or export control breaches and committed a breach that was inadvertent or because of weaknesses in internal controls. HMRC will not normally offer a compound settlement where an exporter intended to breach the controls.

Maya Lester KC

Maya Lester KC is a senior barrister (King’s Counsel) at Brick Court Chambers with a wide-ranging practice in public law, European law, competition law, international law, human rights & civil liberties. She has a particular expertise in sanctions. She is the…

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