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HMRC internal manual

Excise Assessments Interim Guidance

Notifying assessments in particular situations: where the person liable is missing

In cases where the person liable to pay the duty or other amount due is missing, you should still make any assessment without undue delay. Although the person’s whereabouts may not be known at the time, you must ensure that you make and notify the assessment to the last known address within the appropriate time limits.

If the person is subsequently located, send them a copy of the assessment, bearing the original notification date, together with a covering letter.