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HMRC internal manual

Excise Assessments Interim Guidance

Time limits for section 12(1) and 12(1A) FA1994 assessments to excise duty: how to work out four and twenty year time spans

The four year and twenty year time limits run from the time that the liability to duty arose. This will be

  • the duty point in the case of excise duty on goods, or
  • in any other case, the time when the duty was charged.

Finance Act 1994 section 12(6) refers.