CH56700 | Assessing Time Limits: Tables of time limits for relevant taxes: Landfill tax

1. Assessment

Assessment to tax

Time Limits

4 years after the end of the accounting period

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) see item 7 below for a deceased person

Legislation

FA1996/S50(5) and FA1996/SCH5/PARA33 (1) as amended by FA09/SCH51/PARA40(2)

2. Assessment

Assessment of an amount due from a person in a case involving a loss of tax

• brought about deliberately by the person or by another person acting on that person’s behalf, or

• attributable to a failure by the person to comply with an obligation under section 47(2) or (3)

Time Limits

20 years after the relevant event

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) see item 7 below for a deceased person

Legislation

FA1996/S50(5) and FA1996/SCH5/PARA33 (4) & (4A) as amended by FA09/SCH51/PARA40(5)

3. Assessment

Assessment under FA96/S50(2) to recover an excess credit

Time Limits

4 years after the relevant accounting period

Subject to

• a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period

• b) see item 7 below for a deceased person

Legislation

FA1996/S50(5) and FA1996/SCH5/PARA33 (1) as amended by FA09/SCH51/PARA40(2)

4. Assessment

Assessments to penalty interest on under-declared tax under FA1996/SCH5/PARA26 and FA1996/SCH5/PARA32

Time Limits

• 4 years from the relevant event, or

• before 2 years from the date on which the tax due for the accounting period concerned is finally determined

Subject to item 7 below for a deceased person

Legislation

FA1996/SCH5/PARA33 (1) and (2) not amended by FA09/SCH51

5. Assessment

Assessments to interest on unpaid tax under FA1996/SCH5/PARA27

Time Limits

• 4 years from the relevant event, or

• before 2 years from the date on which the tax due for the accounting period concerned is finally determined

Subject to item 7 below for a deceased person

Legislation

FA1996/SCH5/PARA33 (1) and (2) not amended by FA09/SCH51

6. Assessment

Assessment of civil penalties under FA1996/SCH5/PARTV*

Time Limits

• 4 years from the relevant event giving rise to the penalty, or

• before 2 years from the date on which the tax due for the accounting period concerned is finally determined

Subject to item 7 below for a deceased person

Legislation

FA1996/SCH5/PARA33 (1) and (2) not amended by FA09/SCH51

7. Assessment

Assessment after a person’s death where the Commissioners propose to assess an amount as due by reason of some conduct of the deceased

Time Limits

4 years from the date of death

Legislation

FA1996/SCH5/PARA33 (5) as amended by FA09/SCH51/PARA40(6)

* Not penalties under FA2007/SCH24, these are subject to SCH24/PARA13 time limits