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HMRC internal manual

Excise Assessments Interim Guidance

Liability including joint and several liability: primary

In circumstances where an amount of duty has become due, an assessment should be made and notified to the person with primary liability to pay the duty.

This person should be relatively easy to identify and in most cases will be registered with the Department (or approved, authorised etc, as appropriate).

They may also be the person required to keep records and make returns and so will be the person whose ‘default’ under section 12(2) of the Finance Act 1994 will provide the legal basis for the assessment.