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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 small brewery beer

Section 36G of ALDA allows assessment where

  • it appears at the excise duty point that beer was small brewery beer for the purposes of section 36(1AA) but it turns out that the beer was not small brewery beer, or
  • the rate of duty charged on small brewery beer at the excise duty point appeared to be the correct rate but turns out to have been lower than the correct rate.

This could be because, for example, circumstances were not as they appeared at that point or they subsequently changed.

In such cases, we may assess for the difference between the actual amount of duty charged on the beer by section 36 of ALDA and the lower amount which appeared at the duty point to be the amount charged.

For further guidance, see BEER10000.