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HMRC internal manual

International Manual

Double Taxation applications and claims: time limit: Attempt to claim after expiry of time limit

An attempt to claim, made after the time limit for making claims has expired, is not a claim in law.

But if

  • the declaration on the claim form was signed, or
  • the form was posted

on or before the day on which the time limit expired, then see INTM330740.

If you receive a completed claim form after the time limit has expired you should mention the usual time limit requirements in your reply and ask about the reasons for the delay, if they are not apparent. When you receive a reply to your letter you should consider whether any of the exceptions mentioned at INTM330760 apply. If none of the exceptions apply you should consider whether, before the time limit expired, there was any implied intention to make a claim.

You should then refer the matter to Specialist Personal Tax, PT International Advisory with a summary of relevant events and actions.