DMBM535030 - Debt and return pursuit: excise duties: earliest date for enforcement of an excise debt
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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 |