»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýappre are specified periods during which HMRC may make assessments on a taxpayer and a taxpayer may make claims to HMRC. »Ê¹ÚÌåÓýapp provisions are in Taxes Management Act 1970, as amended by Finance Act 2008 with effect from 1 April 2010. For companies, separate legislation with a similar effect can be found in FA98/SCH18; the Company Taxation Manual has full details. See for the assessing time limits and for the claims and elections time limits. »Ê¹ÚÌåÓýapp Double Taxation section of the International Manual deals only with income tax.

Legislation

»Ê¹ÚÌåÓýapp legislation on the time limit for making claims to HMRC is at TMA70/S43. It applies to all double taxation and other claims, including claims to allowances.

TMA70/S43(1) states

“Subject to any provision of the Taxes Acts prescribing a longer or shorter period, no claim for relief in respect of income tax � may be made more than 4 years after the end of the year of assessment to which it relates.�

INTM330830 explains the time limit for making assessments.