EAIG18500 - Notifying assessments in particular situations: notifying a decision by written demand
»Ê¹ÚÌåÓýapp replacement in 1997 and 1998 of various powers of recovery with powers of assessment means that the only situation where it may be necessary to notify a decision by demand is where drawback is cancelled. Please contact the Specialist Technical Team, see CH910000, if you consider it necessary to notify a decision by demand in any other circumstances.
Where, exceptionally, it is necessary to notify a decision by demand, our policy is to limit it to both the four-year rule applicable to the period of duty and the one-year rule for making assessments.
»Ê¹ÚÌåÓýappse time limits only apply to written demands that notify a decision to recover money. »Ê¹ÚÌåÓýappy do not apply to demands that may be issued as part of normal debt management procedures resulting from non-payment of assessments.