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HMRC internal manual

Capital Allowances Manual

General: Definitions: Normal time limit for amending an income tax return

CAA01/S577 (1)

The normal time limit for amending a return for the year ending on 5 April is the first anniversary of the 31 January following that year. For example, the time limit for amending a return for 2006/07 is 31 January 2009 because 2006/07 ends of 5 April 2007 and so the 31 January following the year 2006/07 is 31 January 2008 and its first anniversary is 31 January 2009.