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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: excise duties: power to assess duty due

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.