# Finance Act 2022, Paragraph 20: Time limits for assessments

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

(1) The normal rule is that an assessment of a person to tax (other than a self-assessment) may be made at any time within the period of 4 years beginning with the day (“the relevant day”) after the end of the period in which the person was required to make and deliver a return.
(2) But an assessment on a person in a case involving a loss of public interest business protection tax brought about carelessly by the person may be made at any time within the period of 6 years beginning with the relevant day.
(3) And an assessment on a person in a case involving a loss of public interest business protection tax brought about deliberately by the person may be made at any time within the period of 20 years beginning with the relevant day.

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Source: https://www.legislation.gov.uk/ukpga/2022/3/schedule/10/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2022/schedule-10/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.