Policy paper

Income Tax: time limits for self assessment

This applies to customers who have to submit a Self Assessment tax return through a notice to file.

• From: HM Revenue & Customs
• Published: 9 December 2015

Documents

Income Tax: time limits for Self Assessment

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Draft clause 72

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Draft explanatory notes clause 72

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Details

This legislation clarifies the time allowed for making a self assessment. This is 4 years from the end of the tax year to which the self assessment relates.

Published 9 December 2015