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Chapter EM5001

Document Cited in Related
Vincent
Published date12 April 2016
Record NumberEM5001

TMA70/S103

All penalty action is subject to time limits. If the relevant time limit has expired then you cannot

  • proceed for a penalty before the tribunal, or
  • determine a penalty formally, or
  • include a penalty in a negotiated contract settlement other than by way of voluntary restitution.

For these reasons you must

  • review your working enquiry cases with a view to making protective assessments
  • avoid the premature issue of a closure notice, or premature determination of an appeal against a discovery assessment or against an amendment to a self assessment, and
  • settle the case as quickly as possible by reviewing for formal penalty action once the closure notice has been issued and/or any appeals against discovery assessments or self assessment amendments have been determined.

Where a penalty is tax geared the time limit for penalty proceedings or determination is within

  1. six years after the offence was committed, or
  2. if later, three years after the tax on which it is based was finally determined.

For non tax geared penalties the time limit is within six years after the date on...

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