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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Claims and elections: time limits

TMA70/S43 and FA98/SCH18/PARA55

The time limit for claims is:

  • for persons other than companies, four years from the end of the year of assessment to which the claim relates, see SACM3035
  • for companies, four years from the end of the accounting period to which the claim relates, see CTM90610.

Extended time limits apply in certain circumstances, see CG13751.

Where the time limit for a claim is not as above, or where special rules apply, guidance is given in the parts of this manual dealing with the claim.