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HMRC internal manual

Insurance Premium Tax

Assessments: Time limit implications in making and notifying assessments

We have faced challenges in this area, and we acknowledge that it is undesirable that our time limit rules should attach to a “made” date which is not routinely disclosed to tax payers. Therefore, for all assessments made on or after 1 March 2001 we will rely on the date of notification of an assessment as the material date for time limit purposes. It is consequently essential that assessments are notified within the statutory time limits prescribed in the Finance Act for the making of assessments.