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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Completion and processing of Form EX602: Completing form

Trader’s name address, and postcode Insert the details recorded on the original EX 601
   
Assessment Reference Number Insert the details recorded on the original EX 601
Vehicle Registration No longer used
Regime Indicator Insert the details recorded on the original EX 601
Date of EX601 issue  Insert the date of issue shown on the original EX 601
Number of pages  Insert the number of pages, including this EX 602 nad any EX 602 (CS) continuation sheets.
Line Count The original liability must be reduced line by line. Each line on the original assessment requiring amendment must be separately recorded and amended on the EX 602. You must show the number of the line on the original EX 601 that is being amended.
Existing details You will need to record the original EX 601 data on the first line of each set of amendment boxes.
New details Insert here the new details. If an assessment or penalty is to be withdrawn, you must show a zero in the box entitled “Due to HMRC”. You must not record a withdrawal as a credit to the trader by recording an amount in the box entitled “Due from HM Customs & Excise”.For example, if you want to withdraw a £250 civil penalty, you would show in the box marked “Due to HMRC, £250 on the existing details line, and a zero on the new details line.
Due to HMRC Enter the existing details as recorded on the original EX 601 held on the trader’s file. If completed a zero should be placed in the “Due from HMRC” column on this line. You cannot enter “due to” and “due from” amounts on the same line.It is possible to amend an under-declaration to nil but you cannot amend it to an over-declaration. It may be that in some cases replacement of an under-declaration by an over-declaration is required. In this case the under-declaration should be reduced to nil and a further EX 601 input for the over-declaration.
Due from HMRC Enter the existing details as recorded on the original EX 601 held on the trader’s file. If completed a zero should be placed in the “Due from HMRC” column on this line. You cannot enter “due to” and “due from” amounts on the same line.It is possible to amend an over-declaration to nil but you cannot amend it to an under-declaration. It may be that in some cases replacement of an over-declaration by an under-declaration is required. In this case the over-declaration should be reduced to nil and a further EX 601 input for the additional under-declaration.
Issuing Officer The SEES database automatically inserts the name of the officer signed into SEES. The officer who is sgned into SEES must therefore be the person who signs the printed EX 602.
Checked by The checking officer should check the form and the arithmetic calculations for accuracy and sign and date the printed EX 602. The checking officer may be a colleague of the assessing (‘issuing’) officer or the authorising officer.
Authorising Signature Assessment reductions/withdrawals following a local reconsideration by the assessing officer Reductions/withdrawals must be authorised in accordance with the limits. Assessment and penalty reductions/withdrawals following a departmental review Reductions/withdrawals must be authorised by the review officer.The authorising officer must sign, date and insert their grade on the printed EX 602