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Discovery Assessments

With retrospective effect: 

All of the following changes had been pre-announced prior the Budget.

 Making Tax Digital

Changes to basis periods

From April 2024

Tax Penalties

From 1 April 2022

From 6 April 2024

From 6 April 2025

Anti-Money Laundering

From 1 April 2022:

Promoters of Tax Avoidance

Ongoing: 

Uncertain Tax Treatment

From 1 April 2022

Useful guides on this topic

Autumn Budget 2021: At a glance
A summary of key budget announcements together with items published without announcement.

Tax Update and rolling tax planner 2021-22
A summary of all the announcements on this topic over the last year.

MTD: Toolkit for accountants
What is the current timetable for Making Tax Digital (MTD)? How will it work? Which clients will be excluded? What planning needs to be undertaken?  

Discovery Assessments
When can HMRC issue an assessment outside of the normal statutory time limits? What conditions must be met? What are your rights of appeal and defences?

 


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