Discovery assessments, compliance checks and illustration
You'll learn how HMRC discovers unpaid corporation tax and the compliance checks they can perform on company returns. This lesson covers discovery assessment time limits (four years standard, extending to six or 20 years depending on the nature of the error), the appeals process that mirrors individual taxpayer
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In this lesson
- 0:00 Discovery assessments and time limits
- 0:18 Extended time limits for errors and fraud
- 0:31 Appeals process and compliance checks
- 1:03 Late filing deadlines and quarter days
- 1:50 Worked example: Purple Limited compliance deadline
About this lesson
procedures, and the strict deadlines HMRC must follow when notifying companies of compliance checks. You'll also work through a practical example showing how submission dates affect these deadlines, which is essential for understanding your obligations under the Taxation (TX) module and preparing for exam scenarios involving HMRC enforcement action.
Duration: 2m
Transcript
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