This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Excise Assessments Interim Guidance

Assessment time limits: time limits for making and notification of excise assessments

Time limits provide certainty for duty payers and ensure that we will not assess for duty once a prescribed interval has elapsed.

The Finance Act 1994 prescribes time limits only for the ‘making’ of an assessment. It does not prescribe time limits for the processing and notification procedures that follow on from the making of an assessment.

Although it is our policy that notification should follow on quickly, delays in notification can occur from time to time due to localised and administrative difficulties.