The statute of limitations is 4 years from the date up to which the tax should have been declared. 4 years six months. The tax has only prescribed if you did not receive notification for payment which would mean the time would start after the last notification.
Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.
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