Taxes Consolidation Act 1997 section 1063

Time limit for recovery of fines and penalties

Section 1063 imposes a six-year time limit on proceedings to recover fines or penalties relating to income tax or corporation tax.

• Proceedings to recover a fine or penalty under the Tax Acts (income tax or corporation tax) may be commenced within six years of the date the fine or penalty was incurred.
• This time limit is subject to the special rules in section 1060 and section 1077D concerning proceedings against personal representatives.
• Where proceedings are taken against personal representatives, shorter time limits apply, linked to when probate or letters of administration were granted.
• No proceedings may be brought against personal representatives after the time limits within which assessments on the deceased's pre-death profits may be raised under section 1048(2).