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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims: time limit: Introduction

There are specified periods during which HMRC may make assessments on a taxpayer and a taxpayer may make claims to HMRC. The provisions are in Taxes Management Act 1970, as amended by Finance Act 2008 with effect from 1 April 2010. For companies, separate legislation with a similar effect can be found in FA98/SCH18; the Company Taxation Manual has full details. SeeCTM95100 for the assessing time limits and CTM90610 for the claims and elections time limits. The Double Taxation section of the International Manual deals only with income tax.


The legislation on the time limit for making claims to HMRC is at TMA70/S43. It applies to all double taxation and other claims, including claims to allowances.

TMA70/S43(1) states

“Subject to any provision of the Taxes Acts prescribing a longer or shorter period, no claim for relief in respect of income tax … may be made more than 4 years after the end of the year of assessment to which it relates.”

INTM330830 explains the time limit for making assessments.