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The return and owed excise tax are due 20 days after the end of the reporting month and must be done electronically as of the January 1, 2023

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Continuing to provide care to people that put themselves in their position could mean the death harm of a fit individual which many believe is unfair - in 2015 '52% of people think the NHS should not fund treatment if an illness is a direct consequence of smoking' (UniMed