CH56600 - Assessing Time Limits: Tables of time limits for relevant taxes: Climate change levy

1. Assessment

Assessment of 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) see item 7 below for a deceased person

Legislation

FA2000/SCH6/PARA80 (1) and (2) as amended by FA09/SCH51/PARA35(2)

2. Assessment

Assessment in a case involving a loss of levy

  • brought about deliberately by the person or by another person acting on that person’s behalf, or
  • attributable to a failure by the person to comply with an obligation under paragraph 53 or 55

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) see item 7 below for a deceased person.

Legislation

FA2000/SCH6/PARA80 (3) and (3A) as amended by FA09/SCH51/PARA35(3)

3. Assessment

Assessment under FA2000/SCH6/PARA67 to recover an excess credit

Time Limits

2 years evidence of facts rule

Legislation

FA2000/SCH6/PARA69 not amended by FA09/SCH51

4. Assessment

Assessments to penalty interest on under-declared tax under FA2000/SCH6/PARA84

Time Limits

The same time limit as for assessing the levy

Legislation

FA2000/SCH6/PARA88 (5) not amended by FA09/SCH51

5. Assessment

Assessments to interest on unpaid levy under FA2000/SCH6/PARA82

Time Limits

The same time limit as for assessing the levy

Legislation

FA2000/SCH6/PARA88 (5) not amended by FA09/SCH51

6. Assessment

Assessment of civil penalties under FA2000/SCH6/ PARA106*

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 a failure by the person to comply with an obligation under FA2000/SCH 6/PARA 53 or 55

Subject to item 7 below for a deceased person

Legislation

FA2000/SCH6/PARA108 amended by FA09/SCH51/PARA36(2) and (3)

7. Assessment

Assessment after a person’s death where the Commissioners propose to assess an amount of levy or penalty as due by reason of some conduct of the deceased

Time Limits

No more than 4 years after the date of death

Legislation

FA2000/SCH6/PARA80 (4) as amended by FA09/SCH51/PARA35(4)
FA2000/SCH6/PARA108(3) as amended by FA09/SCH51/PARA36(1)

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