CH52100 - Assessing Time Limits: Normal time limits: What are the normal time limits?
The normal time limit for making an assessment to recover tax that has been
- under-assessed or under-declared, or
- over-repaid or paid or credited
is 4 years from the end of the relevant tax period, see CH51700.
Within this 4-year time limit, there are other time limits that must be considered for all VAT and other indirect taxes assessments. For more information about
- VAT tax assessments, see CH51820
- penalty, interest and default surcharge assessments, see CH51840
- assessments to recover excessive VAT repayments or VAT credits, see CH51860 and CH51880
- insurance premium tax, aggregates levy, climate change levy and landfill tax assessments, see CH51920
- insurance premium tax, aggregates levy, climate change levy and landfill tax penalty and interest assessments, see CH51940
- insurance premium tax, aggregates levy, climate change levy and landfill tax assessments to recover over-claimed credits, see CH51960
- excise duty limitations, see CH51980.
For details of the transitional provisions that apply to
- VAT assessments made in the period 1 April 2009 to 31 March 2010 or under-declared, see CH51520
- direct taxes, see CH51550
- assessments for insurance premium tax, aggregates levy, climate change levy and landfill tax in the period from 1 April 2010 to 31 March 2011, see CH51570.
There are some exceptions to the normal time limit. For example
- Where a person has been required to file a Self Assessment tax return but has failed to do so, the period in which we may make an HMRC determination in the absence of that return is 3 years beginning with the statutory filing date for the return.
Frank receives a notice requiring him to make an SA return for the tax year 2012-13. If Frank does not send us a completed return we can make an HMRC determination of the tax on or before 30 January 2017.
- The period in which we may make an assessment to withdraw excessive Enterprise Investment Scheme relief is 6 years from the end of the relevant tax year.
You can find details of the time limits that apply for each type of assessment in the tables at CH56000+. You should check the appropriate table before making your assessment.