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HMRC internal manual

Residence, Domicile and Remittance Basis Manual

Remittance Basis: Accessing the remittance basis: Claiming the remittance basis: Claims - Time Limits

The time limits for making claims are set out in Section 43 TMA 1970.

The general time limit as set out in TMA70/s43(1) for making a claim also applies to making a claim for the remittance basis.

By way of an example, under the present time limits a claim for the remittance basis for 2008-09 must be made by 31 January 2015.

Note: The present limits are changing as a result of changes introduced at Schedule 39 FA 2008. From 1 April 2010 the new time limits will be 4 years after the end of the year of assessment to which it relates. Please refer to the Self Assessment Claims Manual (SACM) for further details.

The Taxes Acts may prescribe a longer or shorter period in respect of certain claims, and if that is the case then that time limit will override the general rule of S43(1).

S43(2) extends the time limit in certain circumstances. This information is held in the Self Assessment Claims Manual (SACM 9000 onwards).

If there is a likelihood that the claim might not be made within the general time limit for making the claim, then the individual must tell HMRC of the intention to make the claim. This must stipulate:

  • the nature of the claim, and
  • the year for which it is to be made