ATED

Basic (4-year) limit

Careless conduct cases

Corporation tax

Deceased taxpayers

Discovery assessments

DOTAS

Extended 20-year limit

Extended 4-year limit

Extended 6-year limit

Failure to notify chargeability

HMRC delay in acting on new information

Late submission of return

Non-resident capital gains tax

Partnership returns

POTAS

Purpose of extended limits

SDLT

Statutory enquiries

Transitional rule (re 2010 changes)