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HMRC internal manual

Excise Assessments Interim Guidance

HM Revenue & Customs
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Notifying assessments - forms, letters and schedules: Form EX601 - Officers assessment or civil penalty

All excise assessments must be notified on Form EX 601 except

  • prime assessments generated centrally
  • those notified together with a customs debt on Form C18.

The form is the main accounting document for excise assessments and is used

  • to notify the debt to the person liable
  • to notify payment by the person liable, and
  • to update the excise accounting systems.

It is also used

  • to notify civil penalties, and
  • to authorise repayment of over-declarations.

You must also obtain an Assessment Reference Number for your assessment and follow the management control procedure before you notify the assessment, see EAIG31000.

You should send the form together with Form EX 603, an explanatory letter and a schedule of calculations.

The assessing officer

You are the assessing officer if you made the assessment that is to be notified on Form EX 601.