SolvedCH56500 | Assessing Time Limits: Tables of time limits for relevant taxes: Aggregates levy
From HM Revenue & Customs · Compliance Handbook
1. Assessment
Assessment of aggregates levy
Time Limits
4 years after the end of the accounting period to which it relates
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 CH51570, and
c) 7 below for a deceased person
Legislation
FA2001/SCH5/PARA4 (1) and (2) as amended by FA09/SCH51/PARA29(2)
2. Assessment
Assessment in a case involving a loss of aggregates levy
brought about deliberately by a person or another person acting on the person’s behalf, or
attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of schedule 4
Time Limits
20 years after the end of the accounting period to which it relates
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 CH51575, and
c) 7 below for a deceased person
Legislation
FA2001/SCH5/PARA4 (1), (2) and (3) as amended by FA09/SCH51/PARA29(3)
3. Assessment
Assessment under FA2001/SCH8/PARA3 to recover an excess credit
Time Limits
2 years evidence of facts rule
Legislation
FA2001/SCH8/PARA5 not amended by FA09/SCH51
4. Assessment
Liability to interest and penalty interest on under-declared levy under FA2001/SCH5/PARA8
Time Limits
The same time limit as for assessing the levy
Legislation
FA2001/SCH5 PARA 12(5) and PARA 4 (1) as amended by FA09/SCH51/PARA29(2)
5. Assessment
Assessments of civil penalties under FA 2001 Sch 6*
Time Limits
4 years after the conduct to which the penalty relates
or
20 years after the conduct in a case involving loss of levy brought about deliberately by the person or attributable to failure by the person to register or to notify under FA2001/SCH4/PARA(1)
Subject to 6 below for a deceased person
Legislation
FA2001/SCH10/PARA4 not amended by FA09/SCH51
6. Assessment
Assessment after a person’s death where the Commissioners propose to assess an amount of aggregates levy or a civil penalty under FA 2001* due by reason of some conduct of the deceased
Time Limits
4 years after the date of death
Legislation
FA2001/SCH5/PARA4 (1) not* amended by FA09/SCH51
FA2001/SCH10/PARA4(4) as amended by FA09/SCH51/PARA29(4)
* Not penalties under FA2007/SCH24, these are subject to SCH24/PARA13 time limits.