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HMRC internal manual

Repayment Claims Manual

Claims: Time limits

The general time limit for making a claim is 5 years from 31 January following the end of the relevant tax year. A claim for 1997/98 must be made by 31 January 2004.

This general time limit applies to most claims for allowances and reliefs. There are exceptions as the following table shows.

Type of claim Time limit
Overseas representatives of  
  • foreign and commonwealth governments (RE2264)
  • international organisations (RE2411)
  • European communities and their staff (RE2350 - RE2361)
Members of NATO forces (RE2200 - RE2205) No limit  
  Contingent Interest  
Claims for 1968-69 and earlier years under S228 ITA1952 six years after the end of the year of assessment in which the contingency occurs.  
  Beneficiaries during the Administration period of an estate five years and ten months from the end of the year to which the claim relates, or three years after the end of the year in which the Administration period ends if this is later.