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Normal time limit

For excise duty, the new time limits, see CH53100, apply to any assessment made on or after 1 April 2011, regardless of the date that the liability to duty arose or the relevant accounting period, if any, involved.

»Ê¹ÚÌåÓýapp normal time limit is 4 years from the end of the period that begins with the time that the liability to duty arose

Extended time limit

»Ê¹ÚÌåÓýappre has been no change in the extended time limit of 20 years for deliberate behaviour of the person

Transitional provisions

In the transitional period from 1 April 2011 to 31 March 2012 the 3 year time limit will be gradually extended so that assessments going back 4 years cannot be made for the liability to duty occurring before 1 April 2008. This ensures that something that was out of time for an assessment at midnight on 31 March 2011, under the 3 year limit, cannot become in time again on 1 April 2011 under the new 4 year limit.