.png)
.png)
Revenue & Customs Brief 40/13 has been issued to cover the withdrawal of Public Notice 915 – Assessments and Time Limits: Statement of Practice and Public Notice 208 – Excise Assessments.
Notice 915 set out HMRC’s procedures for making and notifying assessments to VAT, other indirect taxes and penalties. It included an explanation of how the department would apply the legal time limits that relate to such assessments.
Revenue & Customs Brief 40/13 has been issued to cover the withdrawal of Public Notice 915 – Assessments and Time Limits: Statement of Practice and Public Notice 208 – Excise Assessments.
Notice 915 set out HMRC’s procedures for making and notifying assessments to VAT, other indirect taxes and penalties. It included an explanation of how the department would apply the legal time limits that relate to such assessments.
There was uncertainty when notice was published as to how the time limits operated. The courts have since clarified how they work in practice and how the Revenue should apply them.
Notice 208 has been superseded by more detailed and contemporary guidance. It explained how HMRC would issue an assessment for excise duty and described the assessment procedure. The making and notifying of assessments for excise duty when the notice first appeared was a novel approach to securing the payments and replaced the previous practice of issuing demands.
There have since been amendments to the prevailing legislation, and case law has clarified how such assessments ought to be made and notified.
