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HMRC internal manual

Excise Assessments Interim Guidance

Assessments to excise duty: the ascertained power

Section 12(1A) of the Finance Act 1994 provides the power to assess for excise duty due where the amount due can be ascertained, see EAIG2500.

Provided that an amount of excise duty has become due from a person, and the amount due can be ascertained, you may assess the amount of duty and notify it to that person or his representative. Section 12(1A) must be used in circumstances where there has been no default under either section 12(2) or 12(2A). Whilst we may use this power where there has been a default, it is best practice in those circumstances to rely on the section 12(1) power to assess (the ‘default’ power).