DMBM535090 - Debt and return pursuit: excise duties: power to assess duty due
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Power to assess duty due
The power to assess (e.g. prime assessment) is section 12 (1) of the Finance Act 1994). A copy of the assessment is to be sent to the Enforcement and Insolvency Service (EIS) when reporting the debt for civil recovery action.
See X-51 Civil Penalties and Assessments.
Time limits for making assessments
A debt reported for civil recovery action must be capable of being enforced.
For guidance on time limits for the making of assessments see X-51 Civil Penalties and Assessments.
Policy responsibility
Errors & Assessments Policy Team has responsibility for policy on time limits for assessments.