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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Information & Inspection Powers: Excise information notice

This page explains how to use the CH20000+ chapter if you are checking excise duties.

The inspection powers in Schedule 36 do not apply to excise checks on revenue traders. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Section 118BA of CEMA provides for an excise information notice to be issued to any person. The purpose is to obtain documents and/or information from a third party, that is, not a ‘revenue trader’ as defined in CEMA to control excise goods. Limited provisions from Schedule 36 apply to excise information notices from 1 April 2011.

The only parts of the CH20000+ guidance that do apply to excise duties are certain pages about

  • restrictions (CH22000+)
  • information notices (CH23000+), and
  • penalties deriving from them (CH26000+).

A page only applies to excise duties if there is a legislative reference to CEMA at the bottom of the page.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

FA08/SCH36

CEMA/S118BA