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HMRC internal manual

Excise Assessments Interim Guidance

Who to assess: other excise assessments

In most other excise legislation, the person to assess will be specified in the particular provision. For example

  • the proprietor when there is a deficiency in goods which have been lawfully permitted to be taken from a warehouse (CEMA section 95)
  • the producer or the supplier (depending on the specific circumstances) when there is unapproved mixing of oils (HODA section 20AAB(4)), or
  • the person who used the oil, or was liable for oil being taken into a road vehicle, in a case involving misuse of rebated heavy oil (HODA section 13(1A)).

But you still must ensure that you identify and assess the correct entity.