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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
, see all updates

Assessing Time Limits: The Time Limits: When the new time limits take effect: Income tax and capital gains tax - transitional provisions table of dates for SA

This table shows how far back claims and assessments may go for those who are within the SA regime and those who are not.

Date claim or HMRC assessment made Persons within SA Persons not within SA Persons not within SA
       
  How far claims and HMRC assessments may go back How far HMRC assessments may go back How far claims may go back
1 February 2009 - 31 January 2010 2003-2004 2003-2004 2003-2004
1 February - 31 March 2010 2004-2005 2004-2005 2004-2005
1 April 2010 - 5 April 2010 2005-2006 2005-2006 2004-2005
6 April 2010 - 31 January 2011 2006-2007 2006-2007 2004-2005
1 February 2011 - 5 April 2011 2006-2007 2006-2007 2005-2006
6 April 2011 - 31 January 2012 2007-2008 2007-2008 2005-2006
1 February 2012 - 31 March 2012 2007-2008 2007-2008 2006-2007
1 April 2012 - 5 April 2012 2007-2008 2007-2008 2007-2008
6 April 2012 - 5 April 2013 2008-2009 2008-2009 2008-2009

SI2009 No 403 Article 10