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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Specimen letters of amendment or withdrawal: specimen letter 2

Reduction of assessment notified in single amount

(You should use this letter when reducing the amount of any bulk assessment notified on an EX 601, that is, a multi-period assessment recorded on one line of the EX 601.)

Dear

Unique Reference No:

HMRC have reviewed the assessment(s) to excise duty, totalling £……………………, notified to you on …………..…………… (* and subsequently reduced to £……………on………………………) and now reduce it to £……………………

(Any necessary explanation and schedule)

(Where the reduction is the result of a formal review …) If you disagree with the review outcome, you will then have the right to appeal to an independent tribunal. More information on reviews and appeals is available on our factsheet HMRC1 HM Revenue & Customs decisions - what to do if you disagree which is available on our website, go to or you can see the general

guidance on our website, go to

Subject to the legal provisions relating to such appeals the amount of £………………….is now due from you and should be paid immediately to (insert the address of the relevant accounting centre).

PLEASE ENCLOSE THE DUPLICATE COPY OF THIS LETTER WITH YOUR REMITTANCE.

If, however, you have paid this sum or more against the previously assessed amount, your account will be automatically adjusted.

Yours faithfully

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