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terence
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hi as per Gov.uk web site

https://www.gov.uk/hmrc-internal-manuals/compliance-handbook/ch51300

"There are four time limits within which we can issue assessments. These are

4 years from the end of the relevant tax period, see CH52100

6 years (careless) from the end of the relevant tax period, see CH53300

12 years (offshore) from the end of the relevant tax period, see CH53510, and

20 years (deliberate) from the end of the relevant tax period, see CH53600."

 

So.......don't throw them away yet!!

cheers

gdadphil

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