While action on Class 4 liabilities is subject to the self-assessment rules, the normal time limit for action on collecting other contribution liabilities is set by the Limitation Act 1980 (LA 1980), s. 9(1). Unlike tax, contributions are not subject to the Crown exception in LA 1980, s. 37(2). (Note that the Act does not apply in Scotland, where different rules apply – see the Prescription and Limitation (Scotland) Act 1973 (as applied in the First-Tier Tribunal case of Spring Salmon & Seafood Ltd, providing a limitation period of 20 years)).

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