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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Liability including joint and several liability: primary and secondary liability

Provisions in various Acts and regulations specify the person or persons liable to pay when excise duty becomes due. Depending on the circumstances, the liability could be

  • Primary, see EAIG3300, and in certain cases also
  • Secondary (joint and several), see EAIG3500.