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HMRC internal manual

Responding to requests from OMS under Administrative Cooperation in Excise

Notifying excise assessments to traders in Other Member States

All assessments to OMS traders must be notified through the NVC. Officers shouldprovide supporting information to the NVC (through the ACCT for alcohol assessments)setting out the specific irregularity, the duty point passed, the circumstances, dutyschedules, draft assessment letters and EX601s. Any AADs or police reports for theftsshould be provided. Where there are clear and sufficient grounds to raise an assessmentfor UK excise duty and where the assessment is for more than £1500 the NVC will issue theassessment on your behalf, monitor payment and notify the generating officer when paymentis received. (This figure is currently under review and may be increased.)

[Note that there is a lower limit of £1,000 for Mutual Assistance for the Recovery of aDebt from a trader in an OMS to be requested. Unpaid assessments raised for amounts lowerthan this amount cannot be pursued.]