SolvedCH56300 | Assessing Time Limits: Tables of time limits for relevant taxes: VAT
From HM Revenue & Customs · Compliance Handbook
1. Assessment
Assessment of VAT not due to careless or deliberate behaviour
where the person failed to make a return
where the person failed to keep documents and afford facilities to verify returns
where the person gave an incomplete or incorrect return
Time Limits
4 years from
the end of the prescribed accounting period, or
the date of importation or acquisition concerned
Subject to
a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period
b) transitional provisions, see CH51530, and
c) see item 15 below for a deceased person
Legislation
VATA94/S77 (1)(a) as amended by FA08/SCH39/PARA34(2)
2. Assessment
Assessment of VAT due to careless behaviour of the person or agent
where the person failed to make a return
where the person failed to keep documents and afford facilities to verify returns
where the person gave an incomplete or incorrect return
Time Limits
4 years from
the end of the prescribed accounting period, or
the date of importation or acquisition concerned
No extension of VAT assessing time limit for careless behaviour
Subject to
a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period
b) transitional provisions, see CH51530, and
c) see item 15 below for a deceased person
Legislation
VATA94/S77 (1)(a) as amended by FA08/SCH39/PARA34(2)
3. Assessment
Assessment of VAT due to deliberate behaviour of the person or agent
where the person failed to make a return
where the person failed to keep documents and afford facilities to verify returns
where the person gave an incomplete or incorrect return
Time Limits
20 years from
the end of the prescribed accounting period, or
the date of importation or acquisition concerned
Subject to
a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period
b) transitional provisions, see CH51530, and
c) see item 15 below for a deceased person
Legislation
VATA94/S77 (4) and S77 (5)(a) as amended by VATA94/S77(4A) as inserted by FA08/SCH39/PARA34(3)
4a. Assessment
Assessment under VATA94/S73(2) to recover an incorrect VAT payment or credit – no careless or deliberate behaviour
Time Limits
The later of
2 years after the end of the prescribed accounting period in which the claim was wrongly credited, refunded or paid, or
4 years from the end of the prescribed accounting period in which the refund or credit was paid or credited
Legislation
VATA94/S77 (1) as amended by FA08/SCH39/PARA34 and VATA94/S73(6A) as inserted by FA08/S120
4b. Assessment
Assessment under VATA94/S73(2) to recover an incorrect VAT payment or credit – careless behaviour
Time Limits
The later of
2 years after the end of the prescribed accounting period in which the claim was wrongly credited, refunded or paid, or
4 years from the end of the prescribed accounting period in which the refund or credit was paid or credited
Legislation
VATA94/S77 (1) as amended by FA08/SCH39/PARA34 and VATA94/S73(6A) as inserted by FA08/S120
4c. Assessment
Assessment under VATA94/S73(2) to recover an incorrect VAT payment or credit – deliberate behaviour
Time Limits
The later of
2 years after the end of the prescribed accounting period in which the claim was wrongly credited, refunded or paid, or
20 years from the end of the prescribed accounting period in which the refund or credit was paid or credited
Legislation
VATA94/S77(4) and (4A) as amended by FA08/SCH39/PARA34 and VATA94/S73(6A) as inserted by FA08/S120
4d. Assessment
Assessment under VATA94/S73(2) to recover an incorrect VAT payment or credit – all behaviours
Time Limits
4 and 20 year time limits are subject to
a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period in which the refund or credit was paid or credited
c) see item 15 below for a deceased person
Legislation
5. Assessment
Assessment under VATA94/S80(4A) to recover an excess credit
Time Limits
Not later than 2 years from
the end of the prescribed accounting period in which the amount was wrongly credited, or
the date on which evidence of facts sufficient to justify the making of the assessment comes to our knowledge
Legislation
VATA94/S80(4AA) as inserted by FA08/S120
6. Assessment
Assessment of VAT due to a person’s
failure to notify liability to register regardless of behaviour
failure to comply with other notification obligations regardless of behaviour
failure to provide information about a prescribed avoidance scheme regardless of behaviour
participation in a transaction knowing (or ought to have known on the facts of the case) that it was part of arrangements of any kind intended to bring about a loss of VAT
Time Limits
20 years from the end of the prescribed accounting period or importation or acquisition concerned
Subject to
a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period
b) transitional provisions, see CH51530, and
c) see item 15 below for a deceased person
Legislation
VATA94/S77 (4) and S77 (5)(a) as amended by, and VATA94/S77 (4A) as inserted by, FA08/SCH39/PARA34(3)
7. Assessment
Assessments to default surcharge, VATA94/S59 and S59A
Time Limits
(i) 4 years from the end of the prescribed accounting period, importation or acquisition
Legislation
But
Time Limits
(ii) 2 years of the date on which the VAT for the prescribed accounting period is finally determined
(iii) see item 15 below for assessments on a deceased person
Legislation
VATA94/S77(2) not amended by FA08/SCH39
8. Assessment
Assessments to interest on VAT recovered or recoverable by assessment, VATA94/S74
Time Limits
(i) 4 years from the end of the prescribed accounting period, importation or acquisition
Legislation
But
Time Limits
(ii) assessments to be made within 2 years of the date on which the VAT for the prescribed accounting period is finally determined
Legislation
VATA94/S77(2) not amended by FA08/SCH39
And
Time Limits
(iii) assessment to be confined to the last 3 years of the period
(iv) see item 15 below for assessments on a deceased person
Legislation
VATA94/S74(3)(a)(b) not amended by FA08/SCH39
9. Assessment
Assessments to recover overpayments of interest, VATA94/S78A
Time Limits
2 years after evidence of facts sufficient to justify the making of the assessment comes to our knowledge.
see item 15 below for assessments on a deceased person
Legislation
VATA94/S78A(2) not amended by FA08/SCH39
10. Assessment
Penalty assessments in respect of the mandatory e-filing of VAT returns
Time Limits
(i) 4 years from the end of the prescribed accounting period, importation or acquisition
Legislation
But
(ii) assessments to be made within 2 years of the date on which the VAT for the prescribed accounting period is finally determined
(iii) see item 15 below for assessments on a deceased person
Legislation
VATA94/S77(2) not amended by FA08/SCH39
11. Assessment
Penalty assessments relating to
EC sales statement
breach of record-keeping requirements in relation to transaction in gold
Time Limits
(i) 4 years from the event giving rise to the penalty
Legislation
But
Time Limits
(ii) assessments to be made within 2 years after evidence of facts sufficient to justify the making of the assessment comes to our knowledge
Legislation
VATA94/S77(2A) not amended by FA08/SCH39
And
(iii) see item 15 below for assessments on a deceased person
Legislation
VATA94/S69A(4) not amended by FA08/SCH39 for (ii) above
12. Assessment
Penalty assessments for breaches of regulatory provisions specified in VATA94/S69(1)(c) to (f)
Time Limits
(i) 4 years from the event giving rise to the penalty
Legislation
But
(ii) an assessment cannot be made unless a written warning of the consequences of continuing to fail to comply was issued in the 2 years before the date the assessment is made
(iii) see item 15 below for assessments on a deceased person
Legislation
VATA94/S76(2) not amended by FA08/SCH39
13. Assessment
Assessment of penalties in respect of
incorrect certificates as to zero-rating
a failure to notify before 1 April 2010
unauthorised issue of invoices before 1 April 2010
a breach of a walking possession agreement
a breach of regulatory provisions (other than those in VATA94/S69(1)(c) to (f))
a breach of record-keeping requirements imposed by directions
Time Limits
4 years from the date of the event giving rise to the penalty
see item 15 below for assessments on a deceased person
Legislation
VATA94/S77 (1)(b) as amended by FA08/SCH39/PARA34(2)
14. Assessment
Assessments in consequence of a direction (anti-avoidance provision: groups) under VATA94/SCH9A/PARA6
Time Limits
Assessments to be made within 1 year of the date the direction was given
Legislation
VATA94/Schedule 9A6(6)(a) not amended by FA08/SCH39
15. Assessment
Any assessment of VAT, interest, penalty or surcharge on the personal representatives of a deceased person in respect of periods up to the date of death
Time Limits
Any assessment must be made within 4 years of the date of death. Subject also to the other rules for the particular type of assessment
Legislation
VATA94/S77 (5)(a) and (b) as amended by FA08/SCH39/PARA34(3)