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HMRC internal manual

Debt Management and Banking Manual

• From: HM Revenue & Customs
• Published: 29 April 2016
• Updated: 5 August 2016, see all updates

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1. Contents
2. DMBM514000
3. DMBM535000
4. DMBM535010
5. DMBM535040

Debt and return pursuit: Excise Duties (other than APD): Who is liable to pay the debt? Contents

1. DMBM535045

   Registered Excise Dealers & Shippers (REDS)
2. DMBM535050

   General provisions relating to debtors
3. DMBM535055

   General Betting Duty
4. DMBM535060

   Gaming Duty
5. DMBM535065

   Bingo Duty
6. DMBM535070

   Pool Betting Duty
7. DMBM535075

   Beer Duty
8. DMBM535080

   Duty on wine, made-wine, cider and perry
9. DMBM535085

   Duty on mineral oils

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