Why extend the assessing time limit for failure to disclose a notifiable avoidance scheme?

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Why extend the assessing time limit for failure to disclose a notifiable avoidance scheme?

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Where a taxpayer uses certain schemes, there is an obligation to disclose this to HMRC. If the taxpayer does not disclose the scheme, HMRC needs more time to find these hidden schemes, to investigate their use to see whether tax has been unlawfully underpaid, and quantify any tax due.