You should note that there are separate time limits for failure to correct penalties under the Requirement to Correct legislation. For detailed guidance see CH123200.

1a. Assessment

HMRC determination of tax where notice to make a return issued but no return delivered

Time Limit

3 years from the filing date. Subject to transitional provisions before 1 April 2012 – see CH51550

Legislation

TMA70/S28C(5) as amended by FA08/SCH39/PARA2

1b. Assessment

Person's self-assessment to displace an HMRC determination by filing return

Time Limit

The later of

3 years from the filing date, and

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