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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: processing form

As the assessing officer is responsible for the issue of any assessment or penalty, it is appropriate that it should be the assessing officer who completes and submits the EX 602. This would normally be the case even when a review has been conducted by the review officer.

In these circumstances the review officer would inform the assessing officer of the outcome of the review, and the assessing officer would complete the EX 602. However, to confirm the independence of the departmental review, it should always be the review officer who notifies the “trader” of the result of any formal review, using the appropriate specimen letters, see EAIG26000 if any amendment has been made.

Once the form has been completed and authorised you should dispose of the copies as follows

  • Top Copy- should be forwarded to the appropriate accounting centre (as recorded on the EX 601).
  • Second Copy- should be retained in the traders file for reference.