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EAIG4100 | Assessment powers in particular excise regimes: regime specific legislation

From HM Revenue & Customs · Excise Assessments Interim Guidance

Certain parts of the following legislation were amended by Finance Acts 1997 and 1998 to provide assessment powers where we already had powers to recover amounts representing excise duty

  • CEMA; sections 61, 94, 96 and 167

  • The Hydrocarbon Oil Duties Act 1979; sections 10, 13, 13AB, 14, 20AAB, 23 and 24

  • The Alcoholic Liquor Duties Act 1979; sections 8 and 10 (now section 78 Finance (No.2) Act 2023, 11 (now section 76 and / or section 79 Finance (No.2) Act 2023 and 36G (now Regulation 4 Alcoholic Products (Excise Duty) Regulations 2023, and

  • The Tobacco Products Duty Act 1979; section 8.

This was done primarily to provide traders with access to the review and appeals system.

Prior to the changes, the assessment powers that existed could not be used to notify decisions to recover amounts due in certain circumstances. Instead, such decisions were notified by means of a written demand and could only be formally challenged by seeking a judicial review.