{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-34",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-34.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/34",
  "kind": "section",
  "number": "34",
  "heading": "Ordinary time limit of 4 years.",
  "text": "(1) Subject to the following provisions of this Act, and to any other provisions of the Taxes Acts allowing a longer period in any particular class of case, an assessment to income tax or capital gains tax may be made at any time not more than 4 years after the end of the year of assessment to which it relates.\n(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(2) An objection to the making of any assessment on the ground that the time limit for making it has expired shall only be made on an appeal against the assessment.\n(3) In this section “assessment” does not include a self-assessment.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 34(1) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 17; S.I. 1998/3173, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 34(1) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 7(2) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 34(1A) omitted (with effect in accordance with Sch. 2 para. 32(1) of the amending Act) by virtue of Finance Act 2019 (c. 1), Sch. 2 para. 25(8)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 34(3) inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 168(2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 34 heading substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 118(2), Sch. 39 para. 7(3) (with Sch. 39 para. 66); S.I. 2009/403, art. 2(2) (with art. 10)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 34 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "S. 34 applied (with modifications) by The Lloyd’s Underwriters (Tax) Regulations 1989 (S.I. 1989/421), SchS. 34 applied (with modifications) by The Lloyd’s Underwriters (Tax) (1987—88) Regulations 1990 (S.I. 1990/627), reg. 3(2), Sch"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "S. 34 excluded (6.3.1992 with effect as mentioned in s. 289(1)(2) of the amending Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 248(2), 289 (with ss. 60, 101(1), 171, 201(3))"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "S. 34 applied (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 12(a)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "S. 34 excluded by Taxation of Chargeable Gains Act 1992 (c. 12), s. 248C(4) (as inserted (with effect in accordance with art. 8(2) of the amending S.I.) by S.I. 2010/157, arts. 1, 8(1))"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "S. 34 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 10(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)"
    },
    {
      "type": "C",
      "label": "C7",
      "text": "S. 34 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 12(3) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)"
    },
    {
      "type": "C",
      "label": "C8",
      "text": "S. 34 applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 14(3) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)"
    },
    {
      "type": "C",
      "label": "C9",
      "text": "Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)"
    },
    {
      "type": "C",
      "label": "C10",
      "text": "S. 34 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(2)"
    },
    {
      "type": "C",
      "label": "C11",
      "text": "S. 34(1) applied (with modification) (19.4.1991) by The Lloyd’s Underwriters (Tax) (1988–89) Regulations 1991 (S.I. 1991/851), regs. 1, 3(2), Sch. 1S. 34(1) extended (with modifications) (28.3.1992) by The Lloyd’s Underwriters (Tax) (1989—90) Regulations 1992 (S.I. 1992/511), regs. 1, 3, Sch. 1"
    },
    {
      "type": "C",
      "label": "C12",
      "text": "S. 34(1) applied (with modifications) (23.3.1993) by The Lloyd’s Underwriters (Tax) (1990–91) Regulations 1993 (S.I. 1993/415), regs. 1(1), 3(2), Sch.1"
    },
    {
      "type": "C",
      "label": "C13",
      "text": "S. 34(1) applied (with modifications) (with effect in accordance with reg. 1(1) of the amending S.I.) by The Lloyds Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728), reg. 3(2), Sch."
    },
    {
      "type": "C",
      "label": "C14",
      "text": "S. 34(1) modified (with effect in accordance with reg. 6(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 6(1)(2)"
    },
    {
      "type": "C",
      "label": "C15",
      "text": "S. 34(1) modified (with effect in accordance with reg. 7(3) of the amending S.I.) by The Lloyds Underwriters (Tax) (1992-93 to 1996-97) Regulations 1995 (S.I. 1995/352), regs. 1(1), 7(1)(2)"
    },
    {
      "type": "C",
      "label": "C16",
      "text": "S. 34(1) applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Accounting and Assessment) Regulations 2005 (S.I. 2005/3454), regs. 1, 10"
    }
  ],
  "outstanding_effects": [
    {
      "type": "applied",
      "affecting": "uksi/2009/2997",
      "affecting_title": "The Saving Gateway Accounts Regulations 2009"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/34",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}