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Contents

Official guidance

Excise Assessments Interim Guidance

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EAIG1000 · Overview
EAIG2000 · Assessments to excise duty
EAIG3000 · Liability including joint and several liability: contents
EAIG4000 · Assessment powers in particular excise regimes: contents
EAIG5000 · Assessments under provisions in the Hydrocarbon Oil Duties Act 1979
EAIG6000 · Other powers to assess
EAIG7000 · Recovering excess repayments made by HMRC
EAIG7900 · Supplementary assessments
EAIG8000 · Protective assessments
EAIG9000 · Assessment time limits: contents page
EAIG10000 · Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty
EAIG11000 · Time limits for other excise assessments
EAIG12000 · Evidence of fact: contents
EAIG13000 · Best judgement
EAIG15000 · Making and notifying assessments
EAIG16000 · Who to assess
EAIG17000 · Notifying assessments - forms, letters and schedules: contents
EAIG18000 · Notifying assessments in particular situations
EAIG19000 · Notifying excise and VAT assessments - removal of goods from warehouse: contents
EAIG21000 · Notifying joint and several liability: contents
EAIG22000 · Prime assessments: contents
EAIG23000 · Reviews and appeals: contents
EAIG24000 · Reduction or withdrawal of assessments: contents
EAIG25000 · Completion and processing of Form EX602
EAIG26000 · Specimen letters of amendment or withdrawal: contents
EAIG27000 · Fraud and evasion cases
EAIG29000 · The relevant time for assessments made under CEMA provisions or other legislation
EAIG30000 · Completion of forms EX601 and EX601(CS)
EAIG31000 · Form EX601 management control procedure
EAIG32000 · Excise regime codes
EAIG17106 · Notifying assessments - forms, letters and schedules: Form MGD EX601 - Officers assessment
EAIG31460 · Form GTR EX601 management control procedures: details of the procedure

Official guidance
Excise Assessments Interim Guidance

Excise Assessments Interim Guidance

From HM Revenue & Customs

Begin readingOverview: scope of this guidance