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HMRC internal manual

Enquiry Manual

From
HM Revenue & Customs
Updated
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Concluding the Enquiry: Calculation of Duty Lost: Time Barred Claims

TMA70/S36(3)

TMA70/S43A & B

TMA70/S43C

TMA70/S43(2)

FA98/SCH18/PARA 61; 62; 63; 64; 65; 71

Time limits for making claims are not extended simply because an enquiry is open.

Detailed guidance on time barred SA claims can be found in SACM9005.

Detailed guidance on time barred CTSA claims can be found in CTM90645.

Information regarding Averaging for farmers & creative artists can be found in SACM9030.