Time limits for discovery assessments
ATED
Basic (4-year) limit
Careless conduct cases
Corporation tax
Deceased taxpayers
Discovery assessments
DOTAS
Enquiries (interaction of time limits)
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
Offshore assessments
Partnership returns
POTAS
Purpose of extended limits
SDLT
Statutory enquiries
Transitional rule (re 2010 changes)