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Unless I am missing something, for there to be an APN there must be an open enquiry. An enquiry can remain open for as long as it takes to reach a conclusion. So there is literally no limit to the number of years APNs can go back for. But there are indeed time limits for opening enquiries, barring discovery. Is that your question.
Someone was asking about time limits on HMRC enquires here recently and Article 6 HRA 1998. There was the case in the link below, but it was not fully argued properly there, possibly coz the case law has since developed.