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I thought HMRC could only claim tax from up to six years from when the return for that year would have bee made unless there was fraud involved. So for the 2003/2004 tax year they would not be able to do anything after Jan 31st 2011. Is this correct or have I made a mistake?
Yet that used to be the case, unless HMRC suspect fraud in which case they can go back 20 years (I think). I'm not sure if this has changed recently.
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