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HMRC internal manual

Excise Assessments Interim Guidance

Making and notifying assessments: allocation of duty to accounting periods

When assessing excise duty from a trader who has fixed accounting periods, you should allocate the duty, where possible, to the periods in which the liability arose.

If, however, it is not possible to do so, or you have difficulty in doing so, you may

  • make a “bulk” assessment, see EAIG15600, or
  • use best judgement to allocate the duty to return periods by whichever method is fair and reasonable taking account of the information known about the business. This may, for example, be a straightforward division (equal amounts per return period), or on a pro rata basis in line with previous, or subsequent, verified declarations.