CH53150 - Assessing Time Limits: Extended time limits: Other time limits

There are additional time limits to consider for indirect taxes and when assessing penalties.

Other time limits for indirect taxes

There are other time limits that must be considered for VAT and other indirect taxes assessments. For more information about

VAT tax assessments, see CH51820
VAT penalty, interest and default surcharge assessments, see CH51840
assessments to recover excessive VAT repayments or VAT credits, see CH51860 and CH51880
insurance premium tax, aggregates levy, climate change levy and landfill tax assessments, see CH51920
insurance premium tax, aggregates levy, climate change levy and landfill tax penalty and interest assessments, see CH51940
insurance premium tax, aggregates levy, climate change levy and landfill assessments to recover over-claimed credits, see CH51960
excise duty limitations, see CH51980.

For information about the time limit for assessing penalties for

inaccuracies, FA07/SCH24, see CH83040
failure to comply with an information notice, obstruction of a tribunal approved inspection and inaccuracies in information or a document provided in response to an information notice, FA08/SCH36, see CH26860
failure to notify, FA08/SCH41, see CH74200
VAT and Excise wrongdoings, FA08/SCH41, see CH96300.