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HMRC internal manual

Tax Credits Technical Manual

Time limits for penalties

Paragraph 6 of Schedule 2 of the Tax Credits Act 2002 provides time limits for penalties. The time limit for penalties is the later of:-

  • one year after the end of the period during which you could have made an enquiry (the date the enquiry window would have closed) and
  • the end of the period of one year beginning with the day on which the S19 enquiry is completed.

If the time limit for penalties has expired a penalty determination can no longer be considered nor can a penalty be included in a letter of offer after that date.