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Chapter CH52100

Document Cited in Related
Vincent
Published date11 March 2016
Record NumberCH52100

The normal time limit for making an assessment to recover tax that has been

  • under-assessed or under-declared, or
  • over-repaid or paid or credited

is 4 years from the end of the relevant tax period, see CH51700.

Within this 4-year time limit, there are other time limits that must be considered for all VAT and other indirect taxes assessments. For more information about

  • VAT tax assessments, see CH51820
  • penalty, interest and default surcharge assessments, see CH51840
  • assessments to recover excessive VAT repayments or VAT credits, see CH51860 and CH51880
  • insurance premium tax, aggregates levy, climate change levy and landfill tax assessments, see CH51920
  • insurance premium tax, aggregates levy, climate change levy and landfill tax penalty and interest assessments, see CH51940
  • insurance premium tax, aggregates levy, climate change levy and landfill tax assessments to recover over-claimed credits, see CH51960
  • excise duty limitations, see CH51980.

For details of the transitional provisions that apply to

  • VAT assessments made in the period 1 April 2009 to 31 March 2010 or under-declared, see CH51520
  • direct taxes, see CH51550
  • assessments for insurance premium tax, aggregates levy, climate change levy and landfill tax in the period from 1 April 2010...

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