INTM330720 - Double Taxation applications and claims: time limit: Time limit for making claims

A claim must be made within 4 years after the end of the year of assessment to which it relates. »Ê¹ÚÌåÓýapp table at INTM330730 shows the date by which taxpayers must make a claim for each tax year.

Exceptions

»Ê¹ÚÌåÓýappre are some exceptions to the general time limit requirement. In some cases the legislation provides for a longer or shorter period. »Ê¹ÚÌåÓýappre is specific guidance elsewhere in double taxation applications and claims in cases where any different provision applies. You will only see such cases occasionally.

»Ê¹ÚÌåÓýapp most likely examples are where

  • residuary beneficiaries receive income relating to the administration period of an estate
  • payment of the income is delayed, perhaps by legal proceedings.

You can find guidance about these and some other exceptions to the usual time limit at INTM330760.