# Finance Act 2026, Paragraph 32: Time limit for assessments

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

An assessment under paragraph 29 or 30 may not be made more than 2 years after evidence of facts, sufficient in the opinion of the officer of Revenue and Customs making the assessment to justify making it, comes to the knowledge of any officer of Revenue and Customs.

---
Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/32 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.