EP6615 - Underpayments/Overpayments: ESC A19: What years?
- Main time limit Tax may be given up for any year, apart from the current year and the year before (CY and CY-1), where you have decided that all the conditions, including reasonable belief, have been met.
- Exceptional circumstances (EP6616) If we fail to act on the same information
- on more than one occasion
- and, as a result, the arrears have built over two or more complete tax years
- and the latest of those years is CY-1
- then, as long as all the other conditions have been met, you may also give up the relevant tax for CY-1. See examples 2 and 3 at EP6617.
