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EAIG31300 | Form EX601 management control procedure: monitoring payment and notifying debt

From HM Revenue & Customs · Excise Assessments Interim Guidance

The introduction of this procedure removed the requirement in the ‘Whole Trader Debt Management - Non-VAT Regimes Debt Management Guide’ for excise assessing officers to monitor receipt of payment and notify any recoverable debt to the DMU. This is now the responsibility of the accounting centre.