A4.320 Normal time limits

Time limits for assessment

A4.320 Normal time limits

From 1 April 2010 the ordinary time limit for making an assessment to income tax and capital gains tax1 is four years after the end of the tax year2.

With effect from 15 September 2016, it is clarified that an 'assessment' does not include a self-assessment, and the provisions in TMA 1970, s 34 therefore refer to assessments made by HMRC3.

The ordinary time limit for making a self-assessment contained in a return under TMA 1970, s 8 or 8A, ie the calculation of tax due put forward by the taxpayer for a specified tax year, is four years after the end of the tax year to which it relates, or three months after the date of the notice to file, if later4, eg a self-assessment for the tax year 2017/18 must be submitted by 5 April 2022. Taxpayers will have until 5 April 2017 to submit self-assessments for years before 2012/135. The time limits for making a self-assessment

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