Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Assessing Time Limits: Tables of time limits for relevant taxes: Aggregates levy

  Assessment Time Limit Legislation
       
1 Assessment 4 years after the end of the accounting period to which it relates  

subject to

a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period

b) transitional provisions, see CH51570, and

c) 7 below for a deceased person. FA2001/SCH5/PARA4 (1) & (2) as amended by FA09/SCH51/PARA29(2)  
  2 Assessment in a case involving a loss of aggregates levy

(a) brought about deliberately by a person or another person acting on the person’s behalf, or

(b) attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of schedule 4 20 years after the end of the accounting period to which it relates

subject to

a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period

b) transitional provisions, see CH51575, and

c) 7 below for a deceased person. FA2001/SCH5/PARA4 (1), (2) & (3)       
as amended by FA09/SCH51/PARA29(3)        
  3 Assessment under FA2001/SCH8/PARA3 to recover an excess credit 2 years evidence of facts rule. FA2001/SCH8/PARA5 - not amended by FA09/SCH51
  4 Liability to interest and penalty interest on under-declared levy under FA2001/SCH5/PARA8 The same time limit as for assessing the levy. FA2001/SCH5 PARA 12(5) & PARA 4 (1) as amended by FA09/SCH51/PARA29(2)
  5 Assessments of civil penalties under FA 2001 Sch 6* 4 years after the conduct to which the penalty relates  

or

20 years after the conduct in a case involving loss of levy brought about deliberately by the person or attributable to failure by the person to register or to notify under FA2001/SCH4/PARA(1)

subject to

6 below for a deceased person. FA2001/SCH10/PARA4 not amended by FA09/SCH51      
  6 Assessment after a person’s death where the Commissioners propose to assess an amount of aggregates levy or a civil penalty under FA 2001* due by reason of some conduct of the deceased 4 years after the date of death. FA2001/SCH5/PARA4 (1) not amended by FA09/SCH51
FA2001/SCH10/PARA4(4) as amended by FA09/SCH51/PARA29(4)
  • Not penalties under FA2007/SCH24, these are subject to SCH24/PARA13 time limits.