# Finance Act 2000, Paragraph 80

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

(1) An assessment under paragraph 78 or 79 of an amount of levy due for any accounting period—
(a) shall not be made more than two years after the end of the accounting period unless it is made within the period mentioned in sub-paragraph (2); and
(b) subject to sub-paragraph (3), shall not in any event be made more than 4 years after the end of that accounting period.
(2) The period referred to in sub-paragraph (1)(a) is the period of one year after evidence of facts sufficient in the Commissioners’ opinion to justify the making of the assessment first came to their knowledge.
(3) An assessment of an amount due from a person in a case involving a loss of levy—
(a) brought about deliberately by the person (or by another person acting on that person's behalf), or
(b) attributable to a failure by the person to comply with an obligation under paragraph 53 or 55,
may be made at any time not more than 20 years after the end of the accounting period to which it relates (subject to sub-paragraph (4)).
(3A) In sub-paragraph (3)(a) the reference to a loss brought about deliberately by the person includes a loss brought about as a result of a deliberate inaccuracy in a document given to Her Majesty's Revenue and Customs by or on behalf of that person.
(4) Where, after a person’s death, the Commissioners propose to assess an amount of levy as due by reason of some conduct of the deceased—
(a) the assessment shall not be made more than 4 years after the death; ...
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Nothing in this paragraph shall prejudice the powers of the Commissioners under paragraph 78(4).

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Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/6/paragraph/80 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-6/paragraph-80
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.