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HMRC internal manual

Excise Assessments Interim Guidance

Time limits for other excise assessments: amusement machine license duty (AMLD)

An assessment to recover AMLD when a default license is issued may not be notified more than one year after the due date specified in the relevant default notice. The Betting and Gaming Duties Act 1981 Schedule 4A paragraph 6 refers.

There is no three-year time limit attaching to such assessments, but the default notice itself is restricted to the previous three years (or twenty years in cases involving fraud or dishonesty)

Please note this regime has been replaced by Machine Gaming Duty and so the assessment provisions and time limits will only apply to historical periods prior to 1 February 2013.