EAIG26200 - Specimen letters of amendment or withdrawal: specimen letter 1

Reduction of assessment(s) attributed to prescribed accounting periods and / or consisting of more than one amount.

(You should use this letter when reducing the amount of any assessment which has/have been allocated, using separate lines of the EX 601, to more than one accounting period. It allows for reduction of each assessment line individually.)

Dear

Unique Reference No:

HMRC have reviewed the assessment(s) to excise duty, totalling £…………………….., notified to you on ……….……(* and subsequently reduced to £……………. on…………..……) and now reduce the total of those assessments as follows:

(Give details of original (or subsequently reduced) assessment(s), ie accounting period(s), amounts and totals, together with the reduced amounts and totals, with any necessary explanation.)

(Where the reduction is the result of a formal review …) If you disagree with the review outcome, you will then have the right to appeal to an independent tribunal. More information on reviews and appeals is available on our factsheet HMRC1 HM Revenue & Customs decisions - what to do if you disagree which is available on our website, go to or you can see the general

guidance on our website, go to

Subject to the legal provisions relating to such appeals the amount of £…………………. is now due from you and should be paid immediately to (insert the address of the relevant accounting centre).

PLEASE ENCLOSE THE DUPLICATE COPY OF THIS LETTER WITH YOUR REMITTANCE.

If, however, you have paid this sum or more against the previously assessed amount(s), your account will be automatically adjusted.

Yours faithfully

* Delete as necessary.