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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Making and notifying assessments: establishing a recoverable debt

Excise assessments are provided for in the Finance Act 1994 and other Acts as a means of establishing a debt which can then be pursued as a debt due to the Crown.

Although the various legal provisions require HMRC to make and notify the amount of an assessment, they do not specify any particular manner or time by which the notification is required to take place. In the exercise of their management powers, HMRC have devised certain forms and procedures to make and notify assessments.