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HMRC internal manual

Holding and Movements Owners and Transporters Guidance

From:
HM Revenue & Customs
Published:
Updated:
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  1. Contents
  2. HMOWTR8000
  3. HMOWTR8030

Sanctions: When can I assess for excise duty?

Before you raise any assessment, you must correctly establish the duty point and the legal person or persons liable to pay the duty at that duty point.

The guidance for excise assessments is contained in X51: Excise Assessments, including how to inform traders, who are joint and severally liable for the duty, of their liability.

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