Commentary

915 Assessments and time limits: Statement of Practice

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

915 Assessments and time limits: Statement of Practice

Part V8 HMRC Notices | Commentary

915
Assessments and time limits: Statement of Practice

March 2002

This notice was withdrawn on 22 November 2013 and has been superseded by more detailed and contemporary guidance. The safeguards, principles and practices explained in Notice 915 are fully reflected in the publications listed below.

For VAT assessments see:

http://www.hmrc.gov.uk/manuals/vaecmanual/index.htm

The time limits are explained at:

http://www.hmrc.gov.uk/manuals/vaecmanual/vaec6080.htm

For Excise duty see:

http://www.hmrc.gov.uk/manuals/eaigmanual/index.htm

For other taxes please refer to the regime specific guidance.

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