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Excise Assessments Interim Guidance
Publication Date:
2023
Publisher:
Bloomsbury Professional
Copyright:
2023 Crown
Excise Assessments Interim Guidance
Interim guidance regarding Excise Assessments
Last update
: 28th February 2023
GO
Contents
Contents
Expand All
Collapse All
Close section
EAIG1000: Overview
EAIG1100: Scope of this guidance
EAIG1200: Excise assessment powers
EAIG1300: Where to go for advice
EAIG1400: Risks and controls
Close section
EAIG2000: Assessments to excise duty
EAIG2100: Assessments to excise duty: powers to assess
EAIG2200: Assessments to excise duty: the default powers
EAIG2300: Assessment to excise duty: Must we assess the person responsible for the default
EAIG2400: Assessments to excise duty: the ascertained power
EAIG2500: Assessments to excise duty: meaning of ascertained
Close section
EAIG3000: Liability including joint and several liability
EAIG3100: Liability including joint and several liability: general
EAIG3200: Liability including joint and several liability: primary and secondary liability
EAIG3300: Liability including joint and several liability: primary
EAIG3400: Liability including joint and several liability: more than one person with primary liability
EAIG3500: Liability including joint and several liability: secondary (joint and several) liability
EAIG3600: Liability including joint and several liability: other cases involving joint and several liability
Close section
EAIG4000: Assessment powers in particular excise regimes
EAIG4100: Assessment powers in particular excise regimes: regime specific legislation
EAIG4200: Assessment powers in particular excise regimes: what is different about these powers
EAIG4300: Assessment powers in particular excise regimes: assessments for deficiencies in warehoused goods
EAIG4400: Assessment powers in particular excise regimes: deficiencies in warehoused goods who to assess
EAIG4500: Assessment powers in particular excise regimes: other assessment provisions in CEMA
Close section
EAIG5000: Assessments under provisions in the Hydrocarbon Oil Duties Act 1979
EAIG5100: Assessments relating to oils
EAIG5200: Tied oils
EAIG5300: Rebated heavy oil used as fuel for or taken into a road vehicle
EAIG5400: Misuse of kerosine
EAIG5500: Light oil used as furnace oil
EAIG5600: Mixing of rebated oils
EAIG5700: Road fuel gas
EAIG5800: Duty free and rebated oil: failure to comply with
Close section
EAIG6000: Other powers to assess
EAIG6100: Assessments relating to spirits
EAIG6200: Assessments relating to small brewery beer
EAIG6300: Assessments relating to tobacco products
EAIG6350: Assessment of amusement machine license duty
EAIG6400: The power to assess for any relevant excise duty relief
EAIG6500: Definition of any relevant excise duty relief
EAIG6600: Who is the liable person
EAIG6700: Assessments for the recovery of drawback
Close section
EAIG7000: Recovering excess repayments made by HMRC
EAIG7100: Recovering excess repayments made by HMRC: recovery assessments for excess repayments
EAIG7200: Recovering excess repayments made by HMRC: legal provisions for recovery assessments
EAIG7300: Recovering excess repayments made by HMRC: assessments for failure to reimburse consumers
EAIG7400: Recovering excess repayments made by HMRC: assessments for overpayments of interest
EAIG7500: Recovering excess repayments made by HMRC: interest charges and civil penalties
EAIG7900: Supplementart assessments
Close section
EAIG8000: Protective assessments
EAIG8100: Overview
EAIG8200: When might HMRC dispute tribunal and court rulings
EAIG8300: Appeals
EAIG8400: When are they required
Close section
EAIG9000: Assessment time limits
EAIG9100: Assessment time limits: time limits for making and notification of excise assessments
EAIG9200: Assessment time limits: applying the time limits to the notified date
EAIG9300: Assessment time limits: what are the time limits for excise assessments
Close section
EAIG10000: Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty
EAIG10100: One, four and twenty year rules
EAIG10200: One year rule
EAIG10300: Four year rule
EAIG10400: Twenty year rule
EAIG10500: How to work out four and twenty year time spans
EAIG10600: Offences relevant to the twenty year rule prior to 1 April 2008
Close section
EAIG11000: Time limits for other excise assessments
EAIG11100: One year, four and twenty year rules
EAIG11200: Exceptions to the normal four and twenty year time limits
EAIG11300: Relating to mixing of rebated oils
EAIG11400: Amusement machine license duty (AMLD)
Close section
EAIG12000: Evidence of fact
EAIG12100: Evidence of fact: the one year rule
EAIG12200: Evidence of fact: meaning of comes to their knowledge
EAIG12300: Evidence of fact: meaning of sufficient
EAIG12400: Evidence of fact: change in point of view
EAIG12500: Evidence of fact: new evidence
Close section
EAIG13000: Best judgement
EAIG13100: The law
EAIG13200: What it means
EAIG13300: How it is determined by best judgement
EAIG13400: Convincing a tribunal
EAIG13500: Partial breach of best judgement
EAIG13600: Lack of information
EAIG13700: Methods of calculation
EAIG13800: Helpful pointers to a best judgement assessment
EAIG13900: Assessments deemed not to have been made to
EAIG14000: Record of decision making
Close section
EAIG15000: Making and notifying assessments
EAIG15100: Making and notifying assessments: establishing a recoverable debt
EAIG15200: Making and notifying assessments: definition of when assessment is made
EAIG15300: Making and notifying assessments: time limit implications for making and notification of an assessment
EAIG15400: When to assess
EAIG15500: Making and notifying assessments: allocation of duty to accounting periods
EAIG15600: Making and notifying assessments: bulk or global assessments
EAIG15700: Making and notifying assessments: payment of excise assessments
Close section
EAIG16000: Who to assess
EAIG16100: Who to assess: the correct legal entity
EAIG16200: Who to assess: assessments to excise duty
EAIG16300: Who to assess: where there is more than one potential excise duty point
EAIG16400: Who to assess: where regulations do not specify the person liable to pay the duty
EAIG16500: Who to assess: other excise assessments
Close section
EAIG17000: Notifying assessments - forms, letters and schedules
EAIG17100: Form EX601- Officers assessment or civil penalty
EAIG17200: Form EX601(CS) - Continuation to officers assessment or civil penalty
EAIG17300: Form EX602 - Amendments to officers assessments or civil penalties
EAIG17400: Form EX603 - Excise assessment or civil penalty explanatory notes
EAIG17500: Checking and countersigning Forms EX601 and EX602
EAIG17600: Explanatory letters and schedules
EAIG17700: Some remedies for inaccurate notifications
Close section
EAIG18000: Notifying assessments in particular situations
EAIG18100: Notifying assessments in particular situations; where more than one person has a primary liability to pay excise duty
EAIG18200: Notifying assessments in particular situations: where the person liable is missing
EAIG18300: Notifying assessments in particular situations: where the person liable is in another EU Member State
EAIG18400: Notifying assessments in particular situations: Form C18 Post clearance demand note - goods imported from outside the EU or intra-EU movement not in free circulation
EAIG18500: Notifying a decision by written demand
Close section
EAIG19000: Notifying excise and VAT assessments - removal of goods from warehouse
EAIG19100: Overview
Close section
EAIG21000: Notifying joint and several liability
EAIG21100: Notifying joint and several liability: establishing the debt to excise duty
EAIG21200: Notifying joint and several liability: what should a notifying letter contain
EAIG21300: Notifying joint and several liability: are there time limits
EAIG21400: Notifying joint and several liability: reviews and rights of appeal
EAIG21500: Notifying joint and several liability: what if we fail to notify
Close section
EAIG22000: Prime assessments
EAIG22100: Prime assessments: assessments for failure to make a return
EAIG22200: Prime assessments: withdrawal of a prime assessments
Close section
EAIG23000: Reviews and appeals
EAIG23100: Overview
Close section
EAIG24000: Reduction or withdrawal of assessments
EAIG24100: Reduction or withdrawal of assessments: Circumstances where an assessment may be reduced or withdrawn
EAIG24200: Reduction or withdrawal of assessments: Notification
Close section
EAIG25000: Completion and processing of Form EX602
EAIG25100: Amendment to officers assessment or civil penalty
EAIG25200: Completing form
EAIG25300: Processing form
Close section
EAIG26000: Specimen letters of amendment or withdrawal
EAIG26100: Specimen letters of amendment or withdrawal: notification of amendment or withdrawal of assessment or penalty
EAIG26200: Specimen letters of amendment or withdrawal: specimen letter 1
EAIG26300: Specimen letters of amendment or withdrawal: specimen letter 2
EAIG26400: Specimen letters of amendment or withdrawal: specimen letter 3
Close section
EAIG27000: Fraud and evasion cases
EAIG27100: Consideration of evasion
EAIG27200: Investigation cases
EAIG27500: Effect of assessment on criminal proceedings and restraint
EAIG27600: Debt recovery
EAIG27700: Departmental reviews and appeals
EAIG29000: The relevant time for assessments made under CEMA provisions or other legislation
Close section
EAIG30000: Completion of forms EX601 and EX601(CS)
EAIG30100: How to complete
EAIG30200: Completing EX601(CS) continuation sheet
Close section
EAIG31000: Form EX601 management control procedure
EAIG31100: What is this
EAIG31200: Background to the procedure
EAIG31300: Monitoring payment and notifying debt
EAIG31400: Details of the procedure
EAIG31500: Accounting centres which process EX601 assessments
EAIG32000: Excise regime codes
[18.207.160.97]
18.207.160.97