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HMRC internal manual

Excise Assessments Interim Guidance

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HM Revenue & Customs
Updated
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Notifying excise and VAT assessments - removal of goods from warehouse: overview

In a case where you have made assessments for both excise duty and VAT in respect of deficiencies or removal of goods from warehouse, you should notify the assessments separately.

Do not include VAT on the excise assessment form (EX 601). The two taxes have different procedures following assessment. The two systems must be allowed to function properly. A joint notification is very likely to confuse, or may be challenged.

For more information on assessing for VAT on goods ex-warehouse see VAT Assessments and Error Correction (VAEC) guidance VAEC5102 and VAEC5101 refer.