DMBM595060 - Pre-enforcement: limits in enforcement proceedings: ordinary cause (Scotland)
Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.
Monetary limits
There is no upper limit to the amount for which you can take ordinary cause proceedings.
Time limits
There is a 20 year time limit for taking proceedings by virtue of Section 7, Prescription and Limitation (Scotland) Act 1973.