CCM14335 - Closing the Enquiry:
Time limits for penalties
Paragraph 6 of Schedule 2 of the Tax Credits Act 2002 provides
time limits for penalties. The time limit for penalties is the
later of:-
- one year after the end of the period during which you could
have made an enquiry (the date the enquiry window would have
closed) and
- the end of the period of one year beginning with the day on
which the S19 enquiry is completed.
Some examples of time limits for penalties can be found at
CCM14336.
