TFC61100 - Penalties: time limits to make an assessment and pay a penalty
Time limits to make an assessment of a penalty
Childcare Payments Act 2014, section 47(2) and (3)
HMRC may not make an assessment of a penalty:
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12 months after HMRC believed or had reasonable grounds for believing that the person was liable to a penalty
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after 4 years beginning with the day on which the person became liable to a penalty (in a case where the person became liable to a penalty because of their dishonesty, 20 years beginning with that day).
Time limits to pay a penalty
Childcare Payments Act 2014, section 47(4)
A person must pay a penalty as a result of an assessment under this section:
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within 30 days, if they do not apply for a review of the penalty
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within 30 days of the end of the review, if they do not appeal against its conclusion
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if the person has appealed against the penalty, on the day on which the appeal is determined or withdrawn