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

The discovery provisions allow an HMRC officer to make an assessment to recover a loss of tax where certain conditions are met1. A discovery assessment is often used if the time limit to open an enquiry into the matter has passed. For details of the conditions, see A6.703.

The commentary below discusses the time limit for raising a discovery assessment.

Note that the commentary below refers only to the legislation as it applies to individuals, but unless otherwise stated, it can be assumed that it also applies to partnerships and companies. For specific commentary

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial