CH56500 - Assessing Time Limits: Tables of time limits for relevant taxes: Aggregates levy

1. Assessment

Assessment of aggregates levy

Time Limits

4 years after the end of the accounting period to which it relates

Subject to

  • a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period
  • b) transitional provisions, see CH51570, and
  • c) 7 below for a deceased person

Legislation

FA2001/SCH5/PARA4 (1) and (2) as amended by FA09/SCH51/PARA29(2)

2. Assessment

Assessment in a case involving a loss of aggregates levy

  • brought about deliberately by a person or another person acting on the person’s behalf, or
  • attributable to a failure by the person to comply with an obligation under section 24(2) or paragraph 1 of schedule 4

Time Limits

20 years after the end of the accounting period to which it relates

Subject to

  • a) 12 months evidence of facts rule if assessment made more than 2 years after the end of the accounting period
  • b) transitional provisions, see CH51575, and
  • c) 7 below for a deceased person

Legislation

FA2001/SCH5/PARA4 (1), (2) and (3) as amended by FA09/SCH51/PARA29(3)

3. Assessment

Assessment under FA2001/SCH8/PARA3 to recover an excess credit

Time Limits

2 years evidence of facts rule

Legislation

FA2001/SCH8/PARA5 not amended by FA09/SCH51

4. Assessment

Liability to interest and penalty interest on under-declared levy under FA2001/SCH5/PARA8

Time Limits

The same time limit as for assessing the levy

Legislation

FA2001/SCH5 PARA 12(5) and PARA 4 (1) as amended by FA09/SCH51/PARA29(2)

5. Assessment

Assessments of civil penalties under FA 2001 Sch 6*

Time Limits

  • 4 years after the conduct to which the penalty relates

or

  • 20 years after the conduct in a case involving loss of levy brought about deliberately by the person or attributable to failure by the person to register or to notify under FA2001/SCH4/PARA(1)

Subject to 6 below for a deceased person

Legislation

FA2001/SCH10/PARA4 not amended by FA09/SCH51

6. Assessment

Assessment after a person’s death where the Commissioners propose to assess an amount of aggregates levy or a civil penalty under FA 2001* due by reason of some conduct of the deceased

Time Limits

4 years after the date of death

Legislation

FA2001/SCH5/PARA4 (1) not* amended by FA09/SCH51
FA2001/SCH10/PARA4(4) as amended by FA09/SCH51/PARA29(4)

* Not penalties under FA2007/SCH24, these are subject to SCH24/PARA13 time limits.