CH51580 | Assessing Time Limits: The Time Limits: When the new time limits take effect: Stamp duty land tax, stamp duty reserve tax and petroleum revenue tax - normal and extended time limits

For inheritance tax, stamp duty land tax, stamp duty reserve tax and petroleum revenue tax, the new time limits, see CH53100, apply to any assessment made (or in the case of IHT action taken to recover tax) on or after 1 April 2011, regardless of the relevant chargeable period involved.