Section 77(1)

Subject to the following provisions of this section, an assessment under section 73 ... or 76, shall not be made— more than 4 years after the end of the prescribed accounting period or importation ... concerned, or in the case of an assessment under section 76 of an amount due by way of a penalty which is not among those referred to in subsection (3) of that section, 4 years after the event giving rise to the penalty.

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