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HMRC internal manual

Excise Assessments Interim Guidance

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HM Revenue & Customs
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Overview: excise assessment powers

Background

The power to assess excise duty was introduced under section 12 of the Finance Act 1994 and replaced the power to estimate duty. Subsequent Finance Acts have introduced additional assessment powers, either to replace existing powers of recovery or to provide the power to assess in particular circumstances, for example where excise duty relief has been wrongly given.

Law and regulations

The main legislation relating to excise assessments is in the Finance Act 1994 sections 12, 12A and 12B. Changes introduced by Finance Acts 1997, 1998, 2001 and 2002 have significantly revised this legislation.

There are also other, regime specific, assessment provisions which ought to be relied upon when assessing for excise duty due in circumstances specific to that regime.

The excise powers of assessment are:

Act Section For Guidance see
Finance Act 1994 12, 12A and 12B EAIG2100
Customs and Excise Management Act 1979 61, 94, 96 and 167 EAIG6000
Hydrocarbon Oil Duties Act 1979 10, 13, 13AB, 14, 20AAB, 23, and 24 EAIG6000
Alcoholic Liquor Duties Act 1979 8, 10, 11, and 36G EAIG6000
Tobacco Products Duty Act 1979 8 EAIG6000
Betting and Gaming Duties Act 1981 Schedule 4A EAIG6000
Finance Act 1997 Schedule 5 para 14 ERODG
Finance (No. 2) Act 1992 2 Excise Drawback