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HMRC internal manual

Excise Assessments Interim Guidance

Completion and processing of Form EX602: amendment to officers assessment or civil penalty

The function of this computer input form is to reduce or withdraw assessments and penalties notified on an EX 601. The EX 602 is used to update the Department’s accounting records with the revised details.

The form is usually completed by the assessing officer. They will then forward it to the accounting centre where the original assessment was sent for it to be input to amend the original details line by line.

You should not send a copy of the EX 602 to the person against whom the EX 601 was raised. Instead, issue one of the specimen letters see EAIG26000. Give a full explanation, including a schedule if necessary, of the reasons for the reduction or withdrawal.

Do not use an EX 602 to make and notify further assessments nor to raise additional penalties. The EX 602 is intended only to reduce or withdraw liabilities previously notified on an EX 601. Any additional liabilities must be notified using an EX 601.