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HMRC internal manual

Excise Assessments Interim Guidance

Overview: Where to go for advice

Policy advice and guidance on excise assessments is given by Tax Administration, Litigation and Advice (TALA) (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

The team provides policy advice on:

  • assessment powers including best judgement and time limits
  • assessing liable persons, and
  • provisions and processes to establish debts as recoverable.

The team does not deal with:

  • liability
  • duty points
  • use of guarantees
  • debt management, or
  • maintenance of operational systems.

Contact the team at:

Caseworker service for technical queries

(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)
(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)