Schedule 9ZF, Part 3, paragraph 18(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person giving a notice (P) must do so— no later than 4 years after the end of the tax period in respect of which the return identified in the notice was required to be made; and in writing in English.
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Source: legislation.gov.uk · retrieved 2026-07-28