Excise Assessments Interim Guidance

Overview

Assessments to excise duty

Liability including joint and several liability

Assessment powers in particular excise regimes

Assessments under provisions in the Hydrocarbon Oil Duties Act 1979

Other powers to assess

Recovering excess repayments made by HMRC

Supplementart assessments

Protective assessments

Assessment time limits

Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty

Time limits for other excise assessments

Evidence of fact

Best judgement

Making and notifying assessments

Who to assess

Notifying assessments - forms, letters and schedules

Notifying assessments in particular situations

Notifying excise and VAT assessments - removal of goods from warehouse

Notifying joint and several liability

Prime assessments

Reviews and appeals

Reduction or withdrawal of assessments

Completion and processing of Form EX602

Specimen letters of amendment or withdrawal

Fraud and evasion cases

The relevant time for assessments made under CEMA provisions or other legislation

Completion of forms EX601 and EX601(CS): contents

Form EX601 management control procedure: contents

Excise regime codes