Skip to content
Solved

EAIG3200 | Liability including joint and several liability: primary and secondary liability

From HM Revenue & Customs · Excise Assessments Interim Guidance

Provisions in various Acts and regulations specify the person or persons liable to pay when excise duty becomes due. Depending on the circumstances, the liability could be

  • Primary, see EAIG3300, and in certain cases also

  • Secondary (joint and several), see EAIG3500.