TFC55200 - Assessment and enforcement of recoverable top-up payments: time limits to make an assessment and pay the assessed amount
Time limits to make an assessment
Childcare Payments Act 2014, section 41(2) and (3)
HMRC may not make an assessment:
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12 months after HMRC believed or had reasonable grounds for believing that the person was liable to repay an amount to HMRC
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after 4 years beginning with the day on which the person became liable under the relevant section to pay an amount to HMRC, (in a case where the person became liable because of their dishonesty, 20 years beginning with that day)
Time limits to pay the assessed amount
Childcare Payments Act 2014, section 41(5)
A person must pay the assessed amount within 30 days if they do not apply for a review, within 30 days of the end of the review if they do not appeal against the conclusion of the review, and if they appeal, on the day the appeal is decided or withdrawn.