An assessment to recover tax that has been under-assessed or under-declared, or over-repaid or wrongly credited, can be made within 20 years of the end of the relevant tax period, see CH51700, in several situations. These are as follows.

Deliberate behaviour

An assessment can be made as described at the top of this page if tax has been under-assessed or under-declared, or over-repaid or wrongly credited due to the deliberate, see CH53700, behaviour of

the person, see CH51600, or

a person acting on their behalf, see CH53200.

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