Revenue and customs brief 12/11 sets out the changes to time limits for excise duty assessments and overpayment claims. It explains the time limit increase for making claims for repayment of excise duty overpaid. The excise duty assessments time limit increases from three years to four from 1 April 2011. It also explains how HMRC will apply transitional arrangements between 1 April 2011 and 31 March 2012. From 1 April 2012 the new time limit will operate fully.
The new time limits affect: