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HMRC internal manual

Excise Assessments Interim Guidance

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HM Revenue & Customs
Updated
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The relevant time for assessments made under CEMA provisions or other legislation

The Four-year time limit that applies to assessments made under provisions in CEMA and certain other Acts is calculated from the “relevant time”. How this affects each section of legislation is given in section 12B(2) of the Finance Act 1994 and is as follows:

Act Section Relevant time
     
Customs and Excise Management Act 1979 61 the time when the ship or aircraft in question returned to a place in the UK
       
  Customs and Excise Management Act 1979 94 the time at which goods in question were warehoused
       
  Customs and Excise Management Act 1979 94, given effect by 95 the time when the goods in question were lawfully taken from the ware house
  Customs and Excise Management Act 1979 96 the time when the goods in question were moved by pipe-line or notified as goods to be moved by pipe-line
       
  Customs and Excise Management Act 1979 167 if the assessment relates to unpaid duty - the time when the duty became payable or, if later, the time when the document in question was delivered or the statement in question was made

if the assessment relates to an overpayment - the time when the overpayment was made

       
  Alcoholic Liquor Duties Act 1979 8 or 10 the time of delivery from warehouse
  Alcoholic Liquor Duties Act 1979 11 the time when the direction was made
  Alcoholic Liquor Duties Act 1979 36G the time at which the requirement to pay the duty took effect (where an excise duty point for the beers is fixed under section 1 of the Finance (No 2) Act 1992, the time is that excise duty point)
     
  Hydrocarbon Oil Duties Act 1979 10, 13, 13AB, 14 or 23
  The time of the action which gave rise to the power to assess    
  Hydrocarbon Oil Duties Act 1979 24(4A) or 4(B) The time when the rebate was allowed or the oil was delivered without payment of duty (as the case may be)
       
  Tobacco Products Duty Act 8 the time when HMRC are satisfied of a failure to prove as mentioned in subsection 2(a) or (b) of that section
   
  Finance (No 2) Act 1992
  2 (as from a day to be appointed)
  the time when the sums were paid or credited in respect of the drawback    
  Finance Act 1994 12A(2) the time when the relevant excise duty relief in question was given