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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Debt and return pursuit: excise duties: introduction

Excise duties are inland duties; some are levied on articles at the time of their manufacture, such as alcoholic drinks and tobacco, but also on salt and paper.

Other excise duties cover financial transactions such as betting and gaming.

They are all under the collection and management of the Commissioners of Revenue and Customs (section 5(1) (b) of the Commissioners for Revenue and Customs Act 2005). Formerly Excise duties were under the care and management of the Commissioners of Customs and Excise (S.6 (2) of the Customs and Excise Management Act 1979).

The guidance on excise regimes is in the X series.