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HMRC internal manual

COTAX Manual

Assessing: CTSA assessments: time limit for self assessment

Following recent case law, HMRC now accept that Paragraph 46, Schedule 18, Finance Act 1998 (the generic time limit for assessments) does not apply to self assessments and there is therefore no time limit..

See:

  • COM23170 for more information
  • COM23013 for legislation applying to this subject.