Schedule 9ZF, Part 3, Part 27, paragraph 220

In this regulation “notice” means a notice given under paragraph 25(3) of Schedule 9ZD or paragraph 19(3) of Schedule 9ZE to the Act. 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. P must also provide such documentary evidence in support of the notice as P possesses.

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Source: legislation.gov.uk · retrieved 2026-07-28