1a. Assessment

Assessment to recover an under-payment of tax:

determination of an amount due from a person in a case involving loss of tax brought about

Time Limit

with no careless or deliberate behaviour – 4 years after the relevant accountable date

carelessly by the person or by another person acting on that person's behalf – 6 years after the relevant accountable date

deliberately by the person or by another person acting on that person's behalf – 20 years after the relevant accountable date

Legislation

SDRT Regulations 1986/REG12 and 13 as amended by SI2010/664

1b. Assessment

Assessment to recover an over-payment of tax:

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