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HMRC internal manual

Excise Assessments Interim Guidance

HM Revenue & Customs
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Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: assessments relating to oils

HODA contains various powers of assessment. They apply where there are contraventions of specific provisions in the Act or in regulations made under the Act.

This section explains how each of these assessment powers applies and provides links to relevant guidance. General guidance on oils is in Oils - Technical (HCOTEG).