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HMRC internal manual

Excise Assessments Interim Guidance

From
HM Revenue & Customs
Updated
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Time limits for other excise assessments: one year four and twenty year time limits

The statutory time limits for excise assessments other than section 12(1) and section 12(1A) are to be found in section 12A of the Finance Act 1994. These powers include

Act Section
   
Finance Act 1994 12B
Customs and Excise Management Act 1979 61, 94, 96 and 167
Hydrocarbon Oil Duties Act 1979 10, 13, 13AB, 14, 23 and 24
Alcoholic Liquor Duties Act 1979 8, 10, 11 and 36G
Tobacco Products Duty Act 1979 8
Betting and Gaming Duties Act 1981 schedule 4A
Finance (No. 2) Act 1992 2

Again, there are one, four and twenty year rules.

One year rule

The one-year evidence of facts rule (Finance Act 1994 section 12A(4)(b)) is exactly the same as that for assessments under Finance Act 1994 section 12.

Four year rule

There is a difference with the four-year rule. An assessment under section 12 must be made within four years of the time when the liability to duty arose. In contrast, any assessment to which section 12A(4) applies must be made within four years of “the relevant time”.

The “relevant time” as it affects each section of legislation is given in section 12B(2) of the Finance Act 1994. For details see EAIG29000 - The relevant time for assessments made under CEMA provisions or other legislation. Twenty year rule

The twenty-year rule (Finance Act 1994 section 12A(6) is exactly the same as that for assessments under Finance Act 1994 section 12