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HMRC discovery assessments - how far back can they go now?

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    HMRC discovery assessments - how far back can they go now?

    My head's a fuzzy duck this morning but I was just wondering - what is the Self Assessment year that HMRC can go back as far as on a 4 year or 6 year investigation?

    So, now that April 2014 has passed by, on the 4 year enquiry can HMRC only go back as far as 2008/09 returns, i.e. which were submitted by latest Jan 2011?

    And 2006/7 (submitted Jan 2008) for the 6 year enquiry window?

    #2
    If it's a Discovery Assessment due to deliberate behaviour they can go back 20 years!

    CH56100 - Assessing Time Limits: Tables of time limits for relevant taxes: Income Tax & Capital Gains Tax
    ContractorUK Best Forum Adviser 2013

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