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»Ê¹ÚÌåÓýappre are additional time limits to consider for indirect taxes and when assessing penalties.

Other time limits for indirect taxes

»Ê¹ÚÌåÓýappre are other time limits that must be considered for VAT and other indirect taxes assessments. For more information about

• VAT tax assessments, see CH51820
• VAT penalty, interest and default surcharge assessments, see CH51840
• assessments to recover excessive VAT repayments or VAT credits, see CH51860 and CH51880
• insurance premium tax, aggregates levy, climate change levy and landfill tax assessments, see CH51920
• insurance premium tax, aggregates levy, climate change levy and landfill tax penalty and interest assessments, see CH51940
• insurance premium tax, aggregates levy, climate change levy and landfill assessments to recover over-claimed credits, see CH51960
• excise duty limitations, see CH51980.

Time limits for assessing penalties

For information about the time limit for assessing penalties for

• inaccuracies, FA07/SCH24, see CH83040
• failure to comply with an information notice, obstruction of a tribunal approved inspection and inaccuracies in information or a document provided in response to an information notice, FA08/SCH36, see CH26860
• failure to notify, FA08/SCH41, see CH74200
• VAT and Excise wrongdoings, FA08/SCH41, see CH96300.