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HMRC internal manual

Excise Assessments Interim Guidance

Reduction or withdrawal of assessments: Notification

Notification to the person issued with an assessment

Once a decision is made to reduce or withdraw an assessment, the person named on the assessment should be notified about the amendment using one of the specimen letters see EAIG26000. The letter should be sent by either

  • the assessing officer, if the dispute is fully resolved by the officer who issued the assessment, or
  • the review officer, following a departmental review or a tribunal hearing.

A copy of the letter should be sent to the debt management unit immediately.

Notification to the accounting centre - Form EX 602

This form is a computer input document and is used to update the Department’s accounting records. It should be sent to the accounting centre at the same time as the specimen letter is sent to the assessed person. The EX 602 should not be sent to the assessed person. Guidance on the completion and processing of Form EX 602 is at EAIG25200.