Revenue Note for Guidance

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Revenue Note for Guidance

1064 Time for certain summary proceedings

Summary proceedings to recover an income tax or corporation tax penalty under —

  • section 889 (returns of fees, commissions, etc paid by certain persons),
  • section 987 (penalties for breach of PAYE regulations), or
  • section 1056 (penalty for false statement made to obtain allowance),

may be instituted up to 10 years after the date on which the offence was committed or the penalty was incurred.

Relevant Date: Finance Act 2021