How have time limits changed?
The time limits for making assessments, determinations and claims have been changed in some cases. This might reduce compliance costs for customers and make compliance checks easier. The time limit for some assessments and determinations will be four years from the end of the relevant tax period. There are some variations from this and the tables at CH56000 give a full summary. For certain taxes HMRC can make assessments for up to six years after the end of the period where tax has been under-assessed or over-repaid because of careless behaviour by the person, or another person acting on their behalf. An assessment or determination can be made up to 20 years after the end of the period where tax has been under-assessed or over-repaid because of deliberate behaviour or certain failures. The time limits for claims changes from six years to four but if a person has not been given the opportunity to make a claim, for instance, by receiving a Self Assessment return, then transitional arrang
