Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case, F16an assessment to income tax or capital gains tax may be made at any time F27not more than 4 years after the end of the year of assessment to which it relates.

In subsection (1) the reference to an assessment to capital gains tax includes a determination under section 29A (non-resident CGT disposals: determination of amount which should have been assessed).

An objection to the making of any assessment on the ground that the time limit for making it has expired shall only be made on an appeal against the assessment.

In this section “assessment” does not include a self-assessment.

Subject to subsections (2) and (3), a self assessment contained in a return under section 8 or 8A may be made and delivered at any time not more than 4 years after the end of the year of assessment to which it relates.

Subsection (1) has effect subject to the following provisions of this Act and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case.

Where income to which this section applies is received in a year of assessment subsequent to that for which it is assessable, an assessment to income tax as respects that income may be made at any time F29not more than 4 years after the end of the year of assessment in which it was received.

An assessment on a person in a case involving a loss of income tax or capital gains tax brought about carelessly by the person may be made at any time not more than 6 years after the end of the year of assessment to which it relates (subject to subsection (1A) and any other provision of the Taxes Acts allowing a longer period).

In subsections (1) and (1A) references to a loss brought about by the person who is the subject of the assessment include a loss brought about by another person acting on behalf of that person.

F31Where the person mentioned in subsection (1) or (1A) (“the person in default”) carried on a trade, profession or business with one or more other persons at any time in the period for which the assessment is made, an assessment in respect of the profits or gains of the trade, profession or business F32in a case mentioned in F33subsection (1A) or (1B) may be made not only on the person in default but also on his partner or any of his partners.

If the person on whom the assessment is made so requires, in determining the amount of the tax to be charged for any chargeable period in any assessment made F35in a case mentioned in subsection (1) F34or (1A) above, effect shall be given to any relief or allowance to which he would have been entitled for that chargeable period on a claim or application made within the time allowed by the Taxes Acts.

In subsection (3) above, “claim or application” does not include an election under F25... F20any of sections 47 to 49 of ITA 2007F21(tax reductions for married couples and civil partners: elections to transfer relief)F17... .

Any act or omission such as is mentioned in section 98B below on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of F36subsections (1) and (1A) above to be the act or omission of each member of the grouping.

For the purpose of the charge of tax on the executors or administrators of a deceased person in respect of the income, or chargeable gains, which arose or accrued to him before his death, the time allowed by section 34, 35 or 36 above shall in no case extend F39more than 4 years after the end ofF15the year of assessment in which the deceased died.

F40In a case involving a loss of tax brought about carelessly or deliberately by a person who has died (or another person acting on that person's behalf before that person's death), an assessment on his personal representatives to tax for any year of assessment ending not earlier than six years before his death may be made at any time F41not more than 4 years after the end ofF15the year of assessment in which he died.

In F5this section “tax” means income tax or capital gains tax.

Any act or omission such as is mentioned in section 98B below, on the part of a grouping (as defined in that section) or member of a grouping shall be deemed for the purposes of subsection (2) above to be the act or omission of each member of the grouping.