Part 2Unauthorised payments

Chapter 3Administration

Assessment

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

(a)the unauthorised payments charge, and

(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—

(a)more than one top-up payment, and

(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—

(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,

(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

(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—

(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

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