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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

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

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