Claims and elections: extended time limits
TMA70/S36 (3) & TMA70/S43 (2) S43A, B and C
The time limit for claims and elections for a person other than a company is extended where
- an assessment is made by HMRC, or
- a self-assessment is amended by HMRC, or
- an enquiry is concluded by a contract settlement.
There is guidance on extended time limits at SACM9005 onwards.
FA1998/SCH18/Para 62 and 65
The time limit for claims and elections by companies is similarly extended, see CTM90645 onwards.
If a claim for relief or an election is made after the time limit (or the extended time limit) has passed, it may be allowed in certain circumstances - see CG13800 and CG13810.