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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Fraud and evasion cases: investigation cases

Assessment action must be considered in all investigation cases. This should not be regarded as one of the loose ends to tie up at the end of an investigation. It is important to establish at an early stage the amount of revenue due, that there is a legal power to assess, and who to assess.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)