What are the current assessing Time Limits?


During the current tax year (2017/18) HMRC can raise assessments to income tax and capital gains tax:

  • For 2016/17 normally from the anniversary of the date the return was filed onwards, even in the absence of a “discovery”;
  • For 2013/14 – 2016/17 if they can make a “discovery”, even if there is only an “innocent error”;
  • For 2011/12 – 2012/13  if they can show carelessness by the taxpayer, or by his or her agent;
  • For 1997/98 – 2010/11  if they can show a deliberate error, or deliberate failure to notify chargeability; or a failure to disclose a tax scheme within DOTAS.

How can Lynam Tax Investigation Experts help me?

Lynam Tax enquiry experts have a vast amount of practical experience in managing tax investigations and tax enquiries.  We can advise you on the best course of action and if appropriate, help you manage any necessary disclosures, in order to obtain the optimum outcome for you, your business and your family.

*For a free, private, no obligation consultation, call Paul Lynam today on 0845 643 9997
or Andrew Nutbrown on 07718 7787