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HMRC internal manual

Repayment Claims Manual

Group Leader and Inspector information: Time limits/registering claims

The time limit for making an annual claim is usually six years. There are some exceptions to the general rule for annual claims cases. See RM3534.

Claims received up to a year outside the usual six year period should be registered in RC .

Claims made more than seven years after the end of the year of claim must be registered but cannot be registered in RC . See RM5500 onwards.