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HMRC internal manual

International Manual

Double Taxation applications and claims: time limit: Exceptions to the normal time limit

There are some exceptions to the general time limit requirement. In some cases the legislation, or an article in a particular Double Taxation treaty, provides for a longer or shorter period. This manual includes appropriate guidance if any different provision applies. You will only see a few cases where a longer or shorter time limit applies. The exceptions include

  • residuary beneficiaries who receive income relating to the administration period of an estate. See INTM367560for details of the longer period allowed.
  • Circumstances leading to a delay in the payment of the income to the beneficial owner, perhaps because of legal proceedings. If you see a case where there may have been a delay in payment of the income, for example because either the income or an account into which the income is paid has been blocked or frozen, you should refer the claim, or any enquiry about making a claim, to Specialist Personal Tax, PT International Advisory.
  • Claims under the UK/Netherlands DT Convention in respect of dividends, interest or royalties. See INTM358110 for details of the time limit in these cases.
  • An assessment charging the income to tax but made less than 12 months before the expiry of the normal time limit for making claims. See INTM330820 for details
  • An assessment made after the normal time allowed for making assessments. If you see a case where it appears that an assessment has been made on the grounds of fraudulent or negligent conduct and the taxpayer is trying to claim relief in connection with that assessment you must refer it to Specialist Personal Tax, PT International Advisory. You should include a full report with your referral.

It may also be possible to allow a claim after expiry of the normal time limit where exceptional circumstances prevented the claimant from making the claim in time. You should refer any case of this nature to Specialist Personal Tax, PT International Advisory.