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HMRC internal manual

Cider Guidance

Offences, assessments and penalties: 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 X-51 Excise Assessments and Notice 208 (HMRC website) Excise Assessments.

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
  • the above records, accounts (and so on) are inaccurate
  • any returns, accounts, records or other documents are incomplete or inaccurate
  • there is a failure to register with HM Revenue & Customs (HMRC)
  • return not rendered by due date
  • there are unexplained losses
  • there is an understatement of ABV and/or volume.

Note: Failure to register a person or premises or submission of an inaccurate return will also attract a penalty (CIDER10200 and CIDER10210 refer).