This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Excise Assessments Interim Guidance

Overview: risks and controls

It is important that any person liable to pay duty accounts for the correct amount at the correct time. The aim of the assessment system is to provide an effective mechanism for officers to establish and correct liability in circumstances where for example, no return is made, or duty is not declared or is under-declared.

As with any system it is important that assurance measures are in place to maintain the credibility, integrity and effectiveness of the assessment system. Local controls should ensure that assessments are made, notified, processed and accounted for promptly and accurately.