Assessment notices
6.—(1) The Board must serve an assessment notice on every employer assessed to the levy, but one notice may comprise two or more assessments.
(2) An assessment notice must state the amount of the levy payable by the employer assessed to the levy, and that amount must be equal to the total amount of the levy assessed by the Board under the provisions of this Order in respect of each establishment included in the notice.
(3) An assessment notice must state the Board’s address for the service of a notice of appeal or of an application for an extension of time for appealing.
(4) An assessment notice may be served on the employer assessed to the levy—
(a)by delivering it to him personally; or
(b)by leaving it at or posting it to his last known address, place of business or registered office in the United Kingdom; or
(c)where the employer has an e-mail address, by sending an electronic copy of the assessment notice to that e-mail address.