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HMRC internal manual

Repayment Claims Manual

Reviewing the claim form: Time limits

The claimant must make the claim within six years from the end of the year concerned unless the exceptions below extend the time limit.

The exceptions which might apply to claims registered in RC are found in cases in which

the claim form includes income arising to a beneficiary during the administration period of an estate. See AP2164, AP4456 and AP4464

the claim is from an overseas representative. See RM3576

  • you gave the claimant extra time in which to make the claim. See RM5104.

If you get a claim which is too old to register in RC see RM5500.

When you receive a claim

  • decide which time limit to apply
  • follow the chart below.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)


Click here to see the chart. Flowchart