Vcp11046 - calculation and notification of a penalty: time limits - hmrc internal manual

Vcp11046 - calculation and notification of a penalty: time limits - hmrc internal manual

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VCP11046 - CALCULATION AND NOTIFICATION OF A PENALTY: TIME LIMITS A penalty must be assessed within 3 years of the event giving rise to the penalty, and it must be issued within 2 years from


the time you have sufficient facts to show there has been an inaccuracy.   Previous page Print this page