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Official guidance
Excise Assessments Interim Guidance

EAIG15000 · Making and notifying assessments

  • EAIG15100 · Establishing a recoverable debt
  • EAIG15200 · Definition of when assessment is made
  • EAIG15300 · Time limit implications for making and notification of an assessment
  • EAIG15400 · When to assess
  • EAIG15500 · Allocation of duty to accounting periods
  • EAIG15600 · Bulk or global assessments
  • EAIG15700 · Payment of excise assessments
  1. Making and notifying assessments: contents
  2. Making and notifying assessments: payment of excise assessments

EAIG15700 | Making and notifying assessments: payment of excise assessments

From HM Revenue & Customs · Excise Assessments Interim Guidance

Form EX 601 instructs the assessed person to pay the amount due immediately to the appropriate accounting centre. In this context, ‘immediately’ means as soon as is reasonably practical, which is generally interpreted as seven to ten days.

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