HMRC internal manual

Excise Assessments Interim Guidance

EAIG18500 - Notifying assessments in particular situations: notifying a decision by written demand

The replacement in 1997 and 1998 of various powers of recovery with powers of assessment means that the only situation where it may be necessary to notify a decision by demand is where drawback is cancelled. Please contact the Specialist Technical Team, see CH910000, if you consider it necessary to notify a decision by demand in any other circumstances.

Where, exceptionally, it is necessary to notify a decision by demand, our policy is to limit it to both the four-year rule applicable to the period of duty and the one-year rule for making assessments.

These time limits only apply to written demands that notify a decision to recover money. They do not apply to demands that may be issued as part of normal debt management procedures resulting from non-payment of assessments.