HMAG150231 - Excise duty points: Excise duty liability notification
When you have identified the correct excise duty point and person/s who are liable to pay the duty, an excise duty assessment should be made and notified under section 12 of the Finance Act 1994. It should be made and notified to the person specified as being liable in the regulations.
In addition, some of our regulations also provide for a joint and several liability, for example where we can demonstrate that another person was involved, or participated, in the irregularity. In most cases, you should notify a person of their joint and several liability in a separate letter although this procedure may differ depending on the regulation used. Where the joint and several liability notification procedure is different we specify this in the guidance.
Further guidance on excise assessments and joint and several liability can be found in the Excise Assessments Interim Guidance (EAIG).