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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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Assessing Time Limits: Tables of time limits for relevant taxes: Climate change levy

  Assessment Time Limit Legislation
       
1 Assessment of levy 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. FA2000/SCH6/PARA80 (1) & (2) as amended by FA09/SCH51/PARA35(2)  
  2 Assessment in a case involving a loss of levy

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

(b) attributable to a failure by the person to comply with an obligation under paragraph 53 or 55 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. FA2000/SCH6/PARA80 (3) & (3A)      
as amended by FA09/SCH51/PARA35(3)        
  3 Assessment under FA2000/SCH6/PARA67 to recover an excess credit 2 years evidence of facts rule. FA2000/SCH6/PARA69 not amended by FA09/SCH51
  4 Assessments to penalty interest on under-declared tax under FA2000/SCH6/PARA84 The same time limit as for assessing the levy. FA2000/SCH6/PARA88 (5) not amended by FA09/SCH51
  5 Assessments to interest on unpaid levy under FA2000/SCH6/PARA82 The same time limit as for assessing the levy. FA2000/SCH6/PARA88 (5) not amended by FA09/SCH51
  6 Assessment of civil penalties under FA2000/SCH6/ PARA106* 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 a failure by the person to comply with an obligation under FA2000/SCH 6/PARA 53 or 55

subject to

7 below for a deceased person. FA2000/SCH6/PARA108 amended by FA09/SCH51/PARA36(2) & (3)      
  7 Assessment after a person’s death where the Commissioners propose to assess an amount of levy or penalty as due by reason of some conduct of the deceased No more than 4 years after the date of death. FA2000/SCH6/PARA80 (4) as amended by FA09/SCH51/PARA35(4)
FA2000/SCH6/PARA108(3) as amended by FA09/SCH51/PARA36(1)

*Not penalties under FA2007/SCH24, these are subject to SCH24/PARA13 time limits.