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HMRC internal manual

Excise Assessments Interim Guidance

Notifying joint and several liability: establishing the debt to excise duty

Making and notifying an assessment to a person with primary liability to pay excise duty establishes their liability for the debt. Once that liability is established, if the amount is not paid, it may be recovered from those persons who have a secondary, joint and several liability to pay.

Such persons should not be assessed. Instead, they should be notified of their joint and several liability by letter, normally at the same time as the assessment is notified to the person with primary liability.