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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: Landfill tax

  Assessment Time Limit Legislation
       
1 Assessment to tax 4 years after the end of the accounting period  

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. FA1996/S50(5) and
FA1996/SCH5/PARA33 (1) as amended by FA09/SCH51/PARA40(2)    
  2 Assessment of an amount due from a person in a case involving a loss of tax

(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 section 47(2) or (3) 20 years after the relevant event

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. FA1996/S50(5) and
FA1996/SCH5/PARA33 (4) & (4A) as amended by FA09/SCH51/PARA40(5)      
  3 Assessment under FA96/S50(2) to recover an excess credit 4 years after the relevant accounting period

subject to

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

b) 7 below for a deceased person. FA1996/S50(5) and
FA1996/SCH5/PARA33 (1) as amended by FA09/SCH51/PARA40(2)    
  4 Assessments to penalty interest on under-declared tax under FA1996/SCH5/PARA27
FA1996/SCH5/PARA32 4 years from the relevant event

or

before 2 years from the date on which the tax due for the accounting period concerned is finally determined subject to

7 below for a deceased person. FA1996/SCH5/PARA33 (1) & (2) not amended by FA09/SCH51    
  5 Assessments to interest on unpaid tax under FA1996/SCH5/PARA26 4 years from the relevant event

or

before 2 years from the date on which the tax due for the accounting period concerned is finally determined

subject to

7 below for a deceased person. FA1996/SCH5/PARA33 (1) & (2) not amended by FA09/SCH51    
  6 Assessment of civil penalties under FA1996/SCH5/PARTV* 4 years from the relevant event giving rise to the penalty

or

before 2 years from the date on which the tax due for the accounting period concerned is finally determined

subject to

7 below for a deceased person. FA1996/SCH5/PARA33 (1) & (2) not amended by FA09/SCH51      
  7 Assessment after a person’s death where the Commissioners propose to assess an amount as due by reason of some conduct of the deceased 4 years from the date of death. FA1996/SCH5/PARA33 (5) as amended by FA09/SCH51/PARA40(6)
  • Not penalties under FA2007/SCH24, these are subject to SCH24/PARA13 time limits.