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HMRC internal manual

International Manual

Double Taxation applications and claims: time limit: Claim in connection with tax paid following a late assessment

Sometimes an assessment will be made shortly before or even after the normal time limit for making claims for that year. In these circumstances a claim can be made at any time up to the end of the year of assessment following the year in which the assessment was made.

For example an assessment for 2006/07 was made in December 2011. Normally someone wishing to make a claim for 2006/07 would have to have made the claim by 5 April 2011. However in these circumstances TMA1970/S43(2) extends the time allowed for making a claim to 5 April 2013.