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HMRC internal manual

Excise Assessments Interim Guidance

Specimen letters of amendment or withdrawal: notification of amendment or withdrawal of assessment or penalty

The EX 602 is intended as a computer input document, and should not be issued to the recipient of the EX 601. Instead, the assessing or review officer should send the appropriate specimen letter to the trader.

A reason for the amendment should be given and where necessary a schedule should be included. If the assessment was not an assessment to excise duty, for example where the amount is deemed to be excise duty under Section 12A of the Finance Act 1994, delete the words ‘to excise duty’.