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HMRC internal manual

Capital Gains Manual

Claims and elections: extended time limits

TMA70/S36 (3) & TMA70/S43 (2) S43A, B and C

The time limit for certain claims for a person other than a company may be 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 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.