ECL32400 - Enforcement: Assessments: Time limits for assessments
An assessment may not be made after the “relevant time”. The “relevant time” is:
- The end of the period of 4 years beginning with the date on which the ECL return was made, or
- In the case that no ECL return was made, the end of the period of 20 years beginning with the due date of the ECL return that was not made.