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Recovery of CCL as debt due to the Crown

CCL is recoverable as a debt due to the Crown¹.

Assessments of amounts of CCL due

HMRC is given powers to make assessments of CCL due, or to make supplementary assessments if an original assessment was too low.

HMRC may assess the amount of CCL due from a person in a period to the best of their judgement and notify that amount to that person, where it appears to them²:

1. Ìý

   •ÌýÌýÌýÌý that any period is an accounting period by reference to which a person is liable to account for CCL

2. Ìý

   •ÌýÌýÌýÌý that any CCL for which that person is liable to account by reference to that period has become due, and

3. Ìý

   •ÌýÌýÌýÌý that there has been a default, as described below, by that person

The defaults referred to are³:

1. Ìý

   •ÌýÌýÌýÌý any failure to make a return required to be made under the CCL rules

2. Ìý

   •ÌýÌýÌýÌý any failure