Commentary

A6.711 Discovery—time limits for discovery assessments

Administration and compliance

A6.711 Discovery—time limits for discovery assessments

A6.711 Discovery—time limits for discovery assessments

There is no separate time limit for raising assessments under the discovery provisions: normal assessing time limits apply. Broadly speaking these are as follows.

With effect from 1 April 2010 an assessment to income tax or capital gains tax can normally be made at any time up to four years after the end of the tax year concerned1.

However, where the behaviour giving rise to the situation is treated as careless, the time limit for making an assessment is six years after the end of the year of assessment to which it relates2. For

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