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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Assessing Time Limits: Extended time limits: Other time limits

There are additional time limits to consider for indirect taxes and when assessing penalties.

Other time limits for indirect taxes

There are other time limits that must be considered for VAT and other indirect taxes assessments. For more information about

  • VAT tax assessments, see CH51820 
  • VAT 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 assessments to recover over-claimed credits, see CH51960 
  • excise duty limitations, see CH51980.

Time limits for assessing penalties

For information about the time limit for assessing penalties for

  • inaccuracies, FA07/SCH24, see CH83040 
  • failure to comply with an information notice, obstruction of a tribunal approved inspection and inaccuracies in information or a document provided in response to an information notice, FA08/SCH36, see CH26860 
  • failure to notify, FA08/SCH41, see CH74200 
  • VAT and Excise wrongdoings, FA08/SCH41, see CH96300.