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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Issuing a manual payable order: Relevant time

Use the table below to decide the relevant time.

Type of case The relevant time
   
BES relief cases Tax paid more than a year after the year of assessment in which the company completed its first 4 months trading

5 April of the year of assessment in which the tax was paid.

Tax paid less than a year after the year of assessment in which the company completed its first 4 months trading

5 April in the year of assessment in which the company completed its first 4 months trading.    
  All other cases The end of the 12 months following the year of assessment for which repayment is being made.