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HMRC internal manual

Excise Assessments Interim Guidance

Updates: Excise Assessments Interim Guidance

2016

published amendments

Form EX601 management control procedure: accounting centres which process EX601 assessments
Removed Queens Dock address in two places

published amendments

Liability including joint and several liability: other cases involving joint and several liability
To include updated Betting & Gaming legislation
Assessments to excise duty: the default powers
To include updated Betting & Gaming legislation.
Overview: excise assessment powers
Change required to include updates to new Betting & Gaming legislation.

published amendments

Form EX601 management control procedure: accounting centres which process EX601 assessments
To update the address for Betting & Gaming accounting centre for assessments.
Form EX601 management control procedures: details of the procedure
To update accounting centre details

published amendments

Notifying assessments - forms, letters and schedules: explanatory letters and schedules
To include references to MGD and GTR for Betting & Gaming regimes.
Notifying assessments - forms, letters and schedules: checking and countersigning Forms EX601 and EX602
To include reference to MGD EX602 and GTR EX602.
Notifying assessments - forms, letters and schedules: Form EX602 - Amendments to officers assessments or civil penalties
To update to include MGD and GTR details
Notifying assessments - forms, letters and schedules: Form EX601(CS) - Continuation to officers assessment or civil penalty
To include Machine Games Duty details
Notifying assessments - forms, letters and schedules: Form EX601 - Officers assessment or civil penalty
To update to include MGD and GTR details

published amendments

Form EX601 management control procedure: contents
To include Betting & Gaming regime details
Form EX601 management control procedures: details of the procedure
Page required for Machine Games Duty EX601 procedures
Completion of Form EX601 and EX601(CS): completing EX601(CS) continuation sheet
To update to include references to Betting & Gaming regime Machine Games Duty
Completion of forms EX601 and EX601(CS): contents
To update and include Betting & Gaming regimes MGD and GTR.
Completion of Forms EX601 and EX601(CS): how to complete
To add reference to Machine Games Duty
To update and include Betting & Gaming regime details for MGD
Specimen letters of amendment or withdrawal: specimen letter 2
To update and include references to Betting & Gaming regimes MGD and GTR.
Specimen letters of amendment or withdrawal: specimen letter 1
To include reference to the Betting & Gaming regimes MGD and GTR
Specimen letters of amendment or withdrawal: notification of amendment or withdrawal of assessment or penalty
To include details for Betting & Gaming regimes MGD and GTR.
Completion and processing of Form EX602: processing form
To update and include details for Betting & Gaming regimes MGD and GTR
Completion and processing of Form EX602: Completing form
To update and include Betting & Gaming regime details for MGD and GTR
Completion and processing of Form EX602: amendment to officers assessment or civil penalty
To include the updated details for Betting & Gaming for MGD and GTR

published amendments

Form EX601 management control procedure: accounting centres which process EX601 assessments
Removed Queens Dock address in two places

published amendments

Form EX601 management control procedure: contents
Formatting amendment
Completion of forms EX601 and EX601(CS): contents
Formatting amendment

published amendments

Fraud and evasion cases: consideration of evasion
Minor formatting correction
'Enforcement Handbook' changed to 'Criminal Justice Procedures'

published amendments

Protective assessments: overview
Table reformatted
Overview: excise assessment powers
Table reformatted

2017

published amendments

The relevant time for assessments made under CEMA provisions or other legislation
Minor formatting change
Time limits for other excise assessments: one year four and twenty year time limits
Minor formatting change
Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: offences relevant to the twenty year rule prior to 1 April 2008
Minor formatting change
Formatting change

published amendments

Excise regime codes
Minor reformatting change

published amendments

Other powers to assess: assessments relating to tobacco products
Links amended to new intranet pages
Other powers to assess: assessments relating to small brewery beer
Link amended to new intranet page
Other powers to assess: assessments relating to spirits
Links amended to new intranet pages
Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: duty free and rebated oil: failure to comply with requirements in regulations
Link amended to new intranet page
Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: road fuel gas
Link amended to new intranet page
Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: Mixing of rebated oils
Link amended to new intranet page
Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: tied oils
Link amended to new intranet page
Assessments under provisions in the Hydrocarbon Oil Duties Act 1979: assessments relating to oils
Link amended to new intranet page
Fraud and evasion cases: consideration of evasion
Minor reformatting
Link amended to new intranet page
Reviews and appeals: overview
Link amended to new intranet page
Notifying excise and VAT assessments - removal of goods from warehouse: overview
Links amended to new intranet pages
Overview: Where to go for advice
Link amended to new intranet page
Overview: scope of this guidance
Link amended to new intranet page
Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: twenty year rule
Link amended to new intranet page

published amendments

Form EX601 management control procedures: details of the procedure
Tables removed and contents reformatted
Completion of Forms EX601 and EX601(CS): how to complete
Tables removed and contents reformatted
Completion and processing of Form EX602: Completing form
Table removed and contents reformatted

published amendments

The relevant time for assessments made under CEMA provisions or other legislation
Table reformatted

published amendments

Excise regime codes
Minor reformatting

published amendments

Notifying assessments - forms, letters and schedules: some remedies for inaccurate notifications
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA) Caseworker service for technical queries'
Best judgement: assessments deemed not to have been made to best judgement
Link amended
Overview: Where to go for advice
'TAA' amended to 'Tax Administration, Litigation and Advice (TALA)'