EAIG25200 - Completion and processing of Form EX602: Completing form

Trader’s name address, and postcode

Insert the details recorded on the original EX601.

Assessment Reference Number

Insert the details recorded on the original EX601.

Vehicle Registration

No longer used.

Regime Indicator

Insert the details recorded on the original EX601.

Date of EX601 issue

Insert the date of issue shown on the original EX601.

Number of pages

Insert the number of pages, including this EX602 and any EX602 (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 EX602. You must show the number of the line on the original EX601 that is being amended.

Existing details

You will need to record the original EX601 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 If an assessment or penalty is to be withdrawn, you must show a zero in the box entitled ‘Due to HMRC’.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 EX601 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 EX601 input for the over-declaration.

Due from HMRC

Enter the existing details as recorded on the original EX601 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 EX601 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 EX602.

Checked by

The checking officer should check the form and the arithmetic calculations for accuracy and sign and date the printed EX602. 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 EX602.