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HMRC internal manual

International Manual

Double Taxation applications and claims: Repayment claims from non-residents: Time limit for making claims

The time limit for making a claim is 4 years after the end of the year of assessment to which it relates.

The relevant legislation is TMA70/S43(1).

So, for example

  • for 2006/07 the time limit for making claims is 5 April 2011
  • for 2007/08 the time limit is 5 April 2012 and so on for subsequent years.