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HMRC internal manual

Enquiry Manual

Companies: Rights and Obligations: Assessments

For APs ending on or after 1 July 1999

FA 98/Sch 18/Paras 41-5 apply EM3201+.

For APs ending before 1 July 1999

TMA 70/S29(old) applies EM3280+.

APs where notice to file was issued before 1 January 1993

Assessments can be made at any time within 20 years of the end of the accounting period where there has been fraudulent or negligent conduct or fraudulent or negligent conduct by a person acting on the company’s behalf.