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HMRC internal manual

Excise Assessments Interim Guidance

Other powers to assess: assessments for the recovery of drawback

As described at EAIG6500 drawback wrongly given may be recovered by making and notifying an assessment under section 12A(2) of the Finance Act 1994.

There is another power to recover cancelled drawback. A written demand may be made under regulation 13(2) of the Excise Goods (Drawback) Regulations 1995. This applies where there has been a contravention of any conditions in the Regulations or in section 133 of the Customs and Excise Management Act 1979.