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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Other powers to assess: who is the liable person

Section 12(B)(3) of the Finance Act 1994 defines the liable person for the purposes of an assessment under section 12A. In most cases this will be the person to whom the relief in question was given. If you are in doubt you should check with the appropriate regime policy team.