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HMRC internal manual

Repayment Claims Manual

RO instructions: Time limits

The following claims may be acceptable even though they are made more than five years from 31 January following the end of the year concerned

  • claims for 1968-69 or earlier years made under S228 ITA1952 on income from certain trusts. HMRC Trusts Head Office Edinburgh will tell you whether to accept the claim. (RM5516)
  • claims from or for a residuary legatee or life tenant of an estate made within three years of the end of the year of assessment in which the administration of the estate was completed.You can accept a claim made as a result of the final determination of the income of the administration period. See TSEM7680 and TSEM7752

  • claims from certain overseas representatives. There is no time limit for these claims. See RM3576.Where an overpayment of tax arises because of an error by HMRC or other Government Department see below.

When you receive a claim too old to register in RC

  • if it is a claim for 1968-69 or earlier under S228 ITA1952 see RM5516
  • if there has been an error by HMRC or other Government Department submit the case to Central Policy (Tax Administration Advice Team), Stockport for advice
  • otherwise decide whether the claim is an exception to the general time limit rule and follow the chart below.Click here to see Flowchart

If the claim should be on a form R40 you can accept a return form provided it is fully completed and gives all the information which should be on the R40.

See RM3534 before you refuse a claim made on behalf of a mentally incapacitated taxpayer.