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Andrew, from what you say it sounds as though HMRC were in time to make a “discovery” assessment in September 2015 and HMRC are now seeking to pressure you into settling the matter. The option scheme is now on their radar and it is regrettable that they allow things to drag on for so long in silence and then pop up out of the blue with a request for payment. This is by no means unusual. Without sight of the relevant communications it is difficult to be sure but to answer your question it doesn’t look as though HMRC are time-barred.
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