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HMRC internal manual

Debt Management and Banking Manual

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HM Revenue & Customs
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Legislation: Excise Duties

Excise Duties (other than APD)

Debt type Legislation Description
     
Duty of excise S.137 (1) of the Customs and Excise Management Act 1979 (“CEMA 1979”) “Without prejudice to any other provision of the Customs and Excise Acts 1979, any amount due by way of customs or excise duty may be recovered as a debt due to the Crown.”
       
  Assessments S.12 (3) of the Finance Act 1994 “Where an amount has been assessed as due from any person and notified in accordance with this section, it shall, subject to any appeal under section 16 below, be deemed to be an amount of the duty in question due from that person and may be recovered accordingly, unless, or to the extent that, the assessment has subsequently been withdrawn or reduced.”
       
  Penalties S.13 (5) of the Finance Act 1994 “If an amount has been assessed as due from any person and notified in accordance with this section, then unless, or except to the extent that the assessment has been subsequently withdrawn or reduced, that amount shall, subject to any appeal under section 16 below, be recoverable as if it were an amount due from that person as an amount of the appropriate duty.”

Air Passenger Duty

Debt type Legislation Description
     
APD S.137 (1) of the Customs and Excise Management Act 1979 “Without prejudice to any other provision of the Customs and Excise Acts 1979, any amount due by way of customs or excise duty may be recovered as a debt due to the Crown.”
       
  Assessments S.12 (3) of the Finance Act 1994 “Where an amount has been assessed as due from any person and notified in accordance with this section, it shall, subject to any appeal under section 16 below, be deemed to be an amount of the duty in question due from that person and may be recovered accordingly, unless, or to the extent that, the assessment has subsequently been withdrawn or reduced.”
       
  Penalties S.13 (5) of the Finance Act 1994 “If an amount has been assessed as due from any person and notified in accordance with this section, then unless, or except to the extent that the assessment has been subsequently withdrawn or reduced, that amount shall, subject to any appeal under section 16 below, be recoverable as if it were an amount due from that person as an amount of the appropriate duty.”
         
  Interest Paragraph 11A (11) of Schedule 6 to the Finance Act 1994 inserted by s.16 (1) of the Finance Act 1995 “The specified interest shall be recoverable as if it were duty due from that person assessed to that interest.”