Excise duties time limits
The time limits for making excise duties assessments and claims has changed from three to four years with effect from 1 April 2011. The new rules have been put in place to bring the excise time limits in line with other indirect taxes where the time limits have already changed.
There are transitional arrangements for assessments and claims made between 1 April 2011 and 31 March 2012. During this time, businesses cannot make a repayment claim for duty which was overpaid before 1 April 2008 and HMRC cannot make an assessment if the liability to duty occurred before 1 April 2008 (unless the extended 20 year time limit applies).
The new time limits affect:
- Air Passenger Duty
- Alcohol Liquors Duty
- Amusement Machine Licence Duty
- Bingo Duty
- Gaming Duty
- General Betting Duty
- Hydrocarbon Oils Duty
- Lottery Duty
- Pool Betting Duty
- Remote Gaming Duty
- Tobacco Products Duty
Claims for drawback and other duty reliefs have their own rules and time limits and are not covered by this change.