(AGENPARL) - Roma, 30 Giugno 2022 - (AGENPARL) – LONDON gio 30 giugno 2022

Where an assessment is out of time under the statutory time limits for making an assessment then HMRC officers should not issue a penalty.
If you require assistance or further advice please contact the Tax Administration Advice Team in Central Policy.
Fonte/Source: https://www.gov.uk/hmrc-internal-manuals/vat-fraud/vatf45280