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HMRC internal manual

Excise Assessments Interim Guidance

Overview: scope of this guidance

This guidance is the main reference material for people in HMRC who may have to deal with the excise assessments.

All HMRC procedures and work systems that administer excise assessments are outlined in this guidance. The guidance will provide all managers and staff with guidelines relating to

  • departmental rules, and
  • general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and duties.

This guidance offers assistance to operational staff on how to deal with excise assessments, including help with their making, notification, amendment and withdrawal. The general principles in this guidance apply equally to Air Passenger Duty, but see APD Guidance for certain provisions which are specific to that regime (for example: use of assessment form APD 641).