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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Other powers to assess: assessments relating to spirits

The Alcoholic Liquor Duties Act 1979 (ALDA) provides the power to assess in situations where

  • a person who is authorised to use spirits for medical or scientific purposes fails to use them as proposed - section 8(4) 
  • a person who is authorised to use spirits in art or manufacture fails to use them as proposed - section 10(4), or
  • relief from duty is allowed on imported goods not for human consumption containing spirits, but the spirits are not used for an approved purpose - section 11(3).

For further guidance, see the section on assessments and penalties in DFS3050 and DFS3060.