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HMRC internal manual

Enquiry Manual

Concluding the Enquiry: Calculation of Duty Lost: Years to be Included

Your computation of tax and NIC lost should include

  • all relevant duties recoverable by assessment
  • all years of assessment and chargeable periods.

These will go from the date of the earliest underassessment up to the end of the enquiry period in so far as the duties are recoverable by assessment.

Where tax and NIC is no longer recoverable by assessment, refer to EM3980.

No assessment may be made later than the time-limits at EM3270 (SA years) and EM3285 (pre-SA years).