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.