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Time limits for excise duties: Brief 12/11

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Revenue & Customs Brief 12/11 explains the transitional arrangements that HMRC will operate in relation to increased time limits for excise duty assessments and claims to overpaid duty.

F(No 3)A 2010 Sch 13 extends the time limits from three years to four years, with effect from 1 April 2011. The transitional arrangements are intended to ensure that any assessments or claims that were out of time at midnight on 31 March 2011 were not ‘brought back into time’ on 1 April.