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