CH57200 | Assessing Time Limits: Table of time limits for relevant taxes: Excise duty

1. Assessment

Assessment of excise duty

Time limit

4 years from when the liability to duty arose; or 4 years from the relevant time

Subject to 12 months evidence of facts rule

Legislation

FA94/S12(4), FA94/S12A(4) as amended by FA(No3)2010/SCH13

2. Assessment

Assessment of amount due from a person in a case involving a loss of duty brought about deliberately by the person assessed or by another person acting on the person’s behalf, or where a person has participated in a transaction knowing it was part of arrangements that were intended to bring about a loss of duty

Time limit

20 years from when the liability to duty arose; or 4 years from the relevant time

Subject to 12 months evidence of facts rule

Legislation

FA94/S12(5), FA94/S12A(6) as amended by FA(No3)2010/SCH13

3. Assessment

Assessment of amount due following grant of a default licence under BGDA1981/SCH4A/PARA4

Time limit

12 months from the due date specified in the default notice* and for machines available for play 4 years before the date of the default notice

Legislation

BGDA81/SCH4A PARA 2(3) and PARA 6 as amended by FA(No3)2010/SCH13

Excise assessment provisions where the time limits are determined by section 12A of FA1994, and therefore are also changed as above by FA(No.3) 2010, are

• Section 61, 94, 96 or 167 of CEMA79

• Section 8, 10, 11 or 36G of the Alcoholic Liquor Duties Act 1979 (ALDA79)

• Section 10, 13, 13ZB, 13AB, 13AD, 14, 14F, 20AAB, 23 or 24 of the Hydrocarbon Oil Duties Act 1979 (HODA79)

• Section 8 of the Tobacco Products Duty Act 1979 (TPDA79), and

• Section 2 of the Finance (No.2) Act 1992 (FA(No.2)1992).

* The specified periods which may be covered by default notices under BGDA1981/SCH4A/PARA2 are similarly amended to

• 4 years, or

• 20 years in a case involving a loss of amusement machine licence duty brought about deliberately by the responsible person or by another person acting on the person’s behalf or where a responsible person has participated in a transaction knowing it was part of arrangements that were intended to bring about a loss of duty.