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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
, see all updates

Form EX601 management control procedure: accounting centres which process EX601 assessments

Where the EX 601 assessment relates to a regime/duty for which a national accounting centre is listed below, the assessing officer should obtain the Assessment Reference Number from that national accounting centre.

In all other cases, the assessing officer should obtain the ARN from their regional accounting centre (also listed below).

REVENUE/PENALTY TO BE ASSESSED ACCOUNTING CENTRE
   
Amusement Machine Licence Duty  

Bingo Duty

Betting Duty

Gaming Duty

Lottery Duty

Pool Betting Duty HMRC Accounting Centre

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  Beer Duty and Beer Duty Penalties (ex Breweries)

REDS (Registered Excise Dealers and Shippers)

Occasional Importers HMRC
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)    
  TAPS - Wines and Made Wine and Cider (ex producers premises) CCU

8th Floor SC

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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  Oil Duties
(Assessments and penalties relating to HO10 warrants only) CDO

10th Floor SE

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  Tobacco Duties HMRC

3rd Floor Accounts

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ALL OTHER EX 601 ASSESSMENTS ISSUED BY … ACCOUNTING CENTRE
   
Central Region  

Wales Region | HMRC
3rd Floor Accounts
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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  Heathrow, Gatwick, Luton, Stansted, Mount Pleasant and City Airport HMRC

Custom House

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  North Region

Northern Ireland Region

Scotland Region HMRC
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  South Region

and

Stratford (East London Business Centre), Croydon, Dorset House and Thomas Paine House HMRC

Ground Floor East

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