Time limits for assessing and claims
| Tax | Normal time limits | Extended time limits |
|---|---|---|
| PAYE | 5 years after 31 January following the year of assessment | 20 years after 31 January following the year of assessment |
| VAT | 3 years | 20 years |
| Income Tax Self Assessment/Capital Gains Tax | 5 years after 31January following the year of assessment | 20 years after 31 January following the year of assessment |
| CTSA | 6 years after the end of the accounting period | 21 years after the end of the accounting period |
The changes to the current legislation aim to align the time limits for assessment and will be based on customer behaviour.
