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HMRC internal manual

Excise Assessments Interim Guidance

Completion of Form EX601 and EX601(CS): completing EX601(CS) continuation sheet

The EX 601(CS) continuation sheet is available on SEES and is basically the same form as the EX 601 but has only three sheets, omitting the remittance advice. You will need to complete it if your assessments and penalties total more than 8 lines.

The form is part of the EX 601 and is simply a way of recording multi-line liabilities without time-consuming repetition of details such as the name and address.

Complete the items on the form in accordance with the guidance on completing the EX 601, see EAIG30100.

Carry forward the totals from all continuation sheets to the “Net amount due to/from HM Revenue and Customs’ box on the EX 601. If the notification comprises of a number of sheets, it may help to detail the carried forward figures on an accompanying schedule.