Part 2Unauthorised payments

Chapter 3Administration

Assessment

regulation 10 + 10.—(1) An officer of HMRC may make an assessment to—

regulation 10 1 a + (a)the unauthorised payments charge, and

regulation 10 1 b + (b)the scheme sanction charge,

in the amounts that should, in the officer’s opinion, be charged on a person who is liable to such a charge in connection with a top-up payment.

(2) An assessment on a scheme administrator may relate to—

regulation 10 2 a + (a)more than one top-up payment, and

regulation 10 2 b + (b)more than one individual.

(3) Where a return has been made in respect of a top-up payment, an assessment under paragraph (1) may be made at any time on or before—

regulation 10 3 a + (a)the date six years after the day on which the return was made, if the scheme administrator has carelessly caused the return to be inaccurate in a material respect,

regulation 10 3 b + (b)the date 20 years after the day on which the return was made, if the scheme administrator has deliberately caused the return to be inaccurate in a material respect, or

regulation 10 3 c + (c)in any other case, the date four years after the day on which the return was made.

(4) If a return has not been made in respect of a top-up payment, an assessment under paragraph (1) may be made at any time on or before the date 20 years after the last day on which such a return could have been made.

(5) In this regulation—

regulation 10 5 a + (a)section 118(5) to (7) of TMA 1970 (interpretation: bringing about a situation carelessly or deliberately)(1) applies for the purposes of determining whether a scheme administrator carelessly or deliberately caused a return to be inaccurate in a material respect, and

regulation 10 5 b + (b)references to circumstances brought about by a scheme administrator include circumstances brought about by another person acting on behalf of that scheme administrator.