SCHEDULES
SCHEDULE 8Digital services tax: returns, enquiries, assessments and appeals
PART 6HMRC assessments
21Time limits for discovery assessments
1
The general rule is that no discovery assessment may be made more than 4 years after the end of the accounting period to which it relates.
2
An assessment in a case involving a loss of tax brought about carelessly by a relevant person (or a person acting on their behalf) may be made at any time not more than 6 years after the end of the accounting period to which it relates.
3
An assessment in a case involving a loss of tax—
a
brought about deliberately by a relevant person (or a person acting on their behalf), or
b
attributable to a failure by the responsible member to comply with an obligation under section 54,
may be made at any time not more than 20 years after the end of the accounting period to which it relates.