# The Customs Safety and Security (Penalty) Regulations 2019, Regulation 7: Time limits for demands for penalties

Extent: E+W+S+N.I.

(1) A demand notice may not be given in relation to a penalty more than three years after the conduct giving rise to the penalty ceased.
(2) A demand notice may not be given more than two years after there has come to the knowledge of HMRC evidence of facts sufficient in the opinion of HMRC to justify the giving of the demand notice.

---
Source: https://www.legislation.gov.uk/uksi/2019/121/regulation/7 (the official version)
Page: https://openlegislation.uk/customs-safety-and-security-penalty-regulations-2019/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.