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HMRC internal manual

International Manual

HM Revenue & Customs
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Double Taxation applications and claims: time limit: Time limit for making claims

A claim must be made within 4 years after the end of the year of assessment to which it relates. The table at INTM330730 shows the date by which taxpayers must make a claim for each tax year.


There are some exceptions to the general time limit requirement. In some cases the legislation provides for a longer or shorter period. There is specific guidance elsewhere in double taxation applications and claims in cases where any different provision applies. You will only see such cases occasionally.

The most likely examples are where

  • residuary beneficiaries receive income relating to the administration period of an estate
  • payment of the income is delayed, perhaps by legal proceedings.

You can find guidance about these and some other exceptions to the usual time limit at INTM330760.