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The amount of tax, penalties, interest or surcharge notified on an assessment may be less than the amount which is properly due. In such cases, HMRC is entitled to assess the additional amount due under three separate provisions¹. A general power applies where the proposed assessment (known as a 'supplementary assessment') is to be made within the two-, four- or 20-year time limits² specified in relation to particular conduct. A more restrictive power applies where the proposed assessment (frequently referred to as a 'further assessment') is to be made in relation to tax outside the prescribed two-year time limit. Further assessments may also be made in respect of interest and penalties accruing on a daily basis. An assessment may also be increased by way of a tribunal direction in certain circumstances³. These provisions are described below.