Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Spirits Production Manual

HM Revenue & Customs
, see all updates

Spirits Production: Law, Policy and Application - Assessments


(1) …where it appears to the Commissioners-

(a) that any person is a person from whom any amount has become due in respect of any duty of excise; and

(b) that there has been a default falling within subsection (2) below, the Commissioners may assess the amount of duty due from that person to the best of their judgement and notify that amount to that person – s12 Finance Act 1994

Policy and Application

This provides for the power to assess when it is discovered that duty has not been paid when it should have been.

S12(2) of the Finance Act 1994 covers unexplained losses and other inaccuracies inrecords, stock accounts and so on. For more detailed guidance on the issue of assessments, please refer to X-51.