1. Assessment

Assessment to tax

Time Limits

4 years after the end of the accounting period

Subject to

a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period

b) transitional provisions, see CH51570, and

c) see item 7 below for a deceased person


FA1996/S50(5) and FA1996/SCH5/PARA33 (1) as amended by FA09/SCH51/PARA40(2)

2. Assessment

Assessment of an amount due from a person in a case involving a loss of tax

brought about deliberately by the person or by another person acting on that person's behalf, or

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