General provisions: power to assess for excise duty
The legal basis for assessing excise duty comes under the Finance Act 1994 section 12. Further guidance can be found in EAIG Excise Assessments Interim Guidance.
You may assess the amount of duty due, where:
- the returns, accounts, records or other documents have not been made, kept, preserved or produced as set out in the Regulations
- the above records, accounts (and so on) are inaccurate
- any returns, accounts, records or other documents are incomplete or inaccurate
- there is a failure to register with HMRC
- return not rendered by due date
- there are unexplained losses
- there is an understatement of ABV and/or volume
Note: Failure to licence a person or premises or submission of an inaccurate return will also attract a penalty (WINE10200 and WINE10210 refer).