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HMRC internal manual

Beer Guidance

General provisions - power to assess for excise duty

The legal basis for assessing excise duty comes under the Finance Act 1994 section 12. Further guidance can be found in EAIG (Excise Assessments Interim Guidance).

You may assess the amount of duty due, where:

* the returns, accounts, records or other documents have not been made, kept, preserved or produced as set out in the Regulations; or
* the above records, accounts etc are inaccurate;
* any returns, accounts, records or other documents are incomplete or inaccurate;
* there is a failure to register with HMRC;
* return not rendered by due date;
* there is unexplained losses;
* there is an understatement of ABV and/or volume.