Customs Civil Penalties Guidance: time limits for issuing a warning letter or penalty notice
There are two time limits for issuing a warning letter or a penalty notice. Both of these have to be satisfied.
A warning letter or penalty notice must be issued within
- 3 years after the contravention took place, and
- 2 years after HMRC has sufficient evidence of facts to issue it.
There is operational guidance on considering time limits at