Select the tax you are interested in for more details.

Income tax, capital gains tax and corporation tax

The time limits govern which assessments to, and HMRC determinations of, income tax, capital gains tax and corporation tax you can make.

‘Income tax’ includes Class 4 NIC because this class of contribution is treated as if it were income tax. It also includes income tax collected under PAYE and SA, and deductions made under the Construction Industry Scheme. It does not include Class 1 or 1A NICs because these are subject to separate legislation, see COG915220.

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