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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Assessing Time Limits: The Time Limits: When the new time limits take effect: Insurance premium tax, aggregates levy, climate change levy and landfill tax - extended time limits and transitional provisions

From 1 April 2010 you can make an assessment up to 20 years from the end of

  • the accounting period (for aggregates levy and climate change levy),
  • the relevant event (for insurance premium tax and landfill tax), or
  • the failure or event giving rise to a penalty.

You can only do this in limited circumstances. You can find more detail at CH53600, but briefly this is where tax has been lost because

  • of deliberate behaviour, or
  • the person failed to comply with a notification obligation.

Exception

For aggregates levy, climate change levy and landfill tax, if you rely upon the 20-year time limit to assess an accounting period or relevant event ending on or before 31 March 2011 to recover tax lost because the person failed to comply with a notification obligation, you can only do so if the failure gives rise to a penalty.

There is no such requirement where you use the 20-year time limit to assess an accounting period or relevant event ending on or after 1 April 2010.

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