VATF45320 - Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: raising a penalty when the assessment is out of time

Where an assessment is out of time under the statutory time limits for making an assessment then HMRC officers should not issue a penalty.

If you require assistance or further advice please contact the Tax Administration Litigation and Advice team in the Tax Administration Directorate.