SolvedDMBM535030 | Debt and return pursuit: excise duties: earliest date for enforcement of an excise debt
From HM Revenue & Customs · Debt Management and Banking Manual
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The enforcement timetable for civil recovery of an excise duty debt is generally:
| Debt arising from | Enforcement date |
| Return | Due date + 1 |
| Assessment issued in absence of a return | 46 days from date of issue |
| Assessment issued in the absence of an acceptable return / officers’ assessment | 46 days from date of issue |
| Assessment reduced or increased on review or on appeal to tribunal | 31 days from the original date of issue |
| Civil penalty | 46 days from date of issue of penalty notice |