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HMRC internal manual

Excise Assessments Interim Guidance

Other powers to assess: the power to assess for any relevant excise duty relief

Section 12A of the Finance Act 1994 provides the power to assess for “any relevant excise duty relief” that has been wrongly given.

This power applies where an excise duty relief has been given but ought not to have been, or would not have been given had the facts been known or as they later turn out to be.

Provided that the facts are as described in section 12A(1)(a) or (b), that is, that excise duty relief has been wrongly given, section 12A(2) allows you to assess the amount of the relief as though it is excise duty and notify the amount to the liable person or his representative.