»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Specialist Technical Team that is responsible for tax and duty assessment and error correction policies can be contacted for advice in cases of doubt or difficulty, see CH910000.

»Ê¹ÚÌåÓýapp team provides policy advice on

• assessment powers
• best judgement
• time limits
• repayment claims
• unjust enrichment
• assessing liable persons, and
• provisions and processes to establish debts as recoverable.

»Ê¹ÚÌåÓýapp team does not provide policy advice on

• liability (refer to the Excise Holding & Movement team)
• duty points (refer to the Excise Holding & Movement team)
• use of guarantees (refer to the Excise Holding & Movement team)
• interest, penalties, debt management (refer to the Penalties & Debt Management team), or
• maintenance of operational systems (refer to the Excise Group Intranet Site).