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HMRC withdraws VAT and excise duty guidance

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9th Jan 2014
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HMRC announced that it has withdrawn two pieces of guidance on VAT and excise duty.

Notices 915 (which explained how HMRC made assessments to VAT, other indirect taxes and penalties) and 208 (which explained how HMRC would issue an assessment for excise duty and described the assessment procedure) have been replaced with new guidance.

Both notices were withdrawn on 22 November.

Notice 915 – VAT assessments

When notice 915 was first published there was some uncertainly about how HMRC would apply legal time limits for making and notifying assessments to VAT, other indirect taxes and penalties.

The courts have since clarified how these time limits work in practice and how HMRC should apply them, the Revenue said.

These developments have been fully captured and explained in published guidance which can be accessed from HMRC's website.

Withdrawal of Public Notice 208 - Excise Assessments

At the time the Notice was first published the making and notifying of assessments for excise duty was a novel approach to securing excise duty and replaced the previous practice of issuing demands.

Since then there have been amendments to the prevailing legislation and case law has clarified how such assessments ought to be made and notified. 

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