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Excise Duty modernisation


The measure

The document Excise: Modernisation and Compliance Checks: the next stage was published immediately after the Chancellor's speech on 9 December 2009.

The document deals with modernising HMRC's legal powers to check compliance within excise regimes. It summarises earlier consultation on this issue and includes detailed proposals for compliance checking powers for further consultation.

Who will be affected?

Businesses involved with alcohol, tobacco, energy products, gambling and air passenger duties.

When?

The consultation period runs from 9 December 2009 to 3 March 2010.

Our view

This document is part of the ongoing review of excise powers with a view to modernisation. The ambit of HMRC's legal powers is an important issue, and the consultation enables affected industries to monitor and contribute to Government policy in this area.