Revenue and Customs Brief 40 (2013): withdrawal of notices 915 and 208
Published 27 December 2013
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Purpose of this brief
The purpose of this brief is to publicise the withdrawal of Notice 915 (Assessments and time limits: Statement of Practice) and Notice 208 (Excise Assessments). Both notices were withdrawn on 22 November 2013.
Readership
It should be read by all businesses that are registered for VAT, are Revenue traders or are actively involved in the payment of indirect taxes.
Withdrawal of Public Notice 915 - Assessments and time limits: Statement of Practice
Notice 915 is no longer up to date and has been superseded by more detailed and contemporary guidance. Consequently HM Revenue and Customs (HMRC) withdrew this notice on 22 November 2013.
Notice 915 set out our procedures for making and notifying assessments to VAT, other indirect taxes and penalties. Amongst other things it explained how HMRC would apply the legal time limits that relate to such assessments. At the time the notice was first published there was uncertainty as to how those time limits operated.
The Courts have since clarified how these time limits work in practice and how HMRC should apply them. These developments have been fully captured and explained in our published guidance which can be accessed from our internet site.
For VAT assessments see:
VAT Assessment and Error Correction manual VAEC
The time limits are explained at:
For Excise Duty see:
Excise Assessment Interim Guidance
For other taxes please refer to the regime specific guidance.
The safeguards, principles and practices explained in Notice 915 are fully reflected in these publications.
Withdrawal of Public Notice 208 - Excise Assessments
Notice 208 is no longer up to date and has been superseded by more detailed and contemporary guidance. Consequently HMRC withdrew this notice on 22 November 2013.
Notice 208 explained how HMRC would issue an assessment for Excise Duty and described the assessment procedure. At the time the Notice was first published the making and notifying of assessments for Excise Duty was a novel approach to securing Excise Duty and replaced the previous practice of issuing demands.
Since then there have been amendments to the prevailing legislation and Case law has clarified how such assessments ought to be made and notified. These developments have been fully captured and explained in our published guidance which can be accessed from our internet site.
For Excise assessments see:
Excise Assessments Interim Guidance
Issued 27 December 2013