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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Form EX601 management control procedure: monitoring payment and notifying debt

The introduction of this procedure removed the requirement in the ‘Whole Trader Debt Management - Non-VAT Regimes Debt Management Guide’ for excise assessing officers to monitor receipt of payment and notify any recoverable debt to the DMU. This is now the responsibility of the accounting centre.