SACM12180 - Overpayment relief: Transitional rules - mistakes in certain 2004-05 or 2005-06 self-assessment returns

From 1 April 2010, the normal time limit for overpayment relief claims is 4 years from the end of the tax year. So, in most cases it is not possible to claim for 2004-05 or 2005-06 as these years are out of time on 1 April 2010.

However, the time limit is 5 years and 10 months from the end of the tax year for which the return was made if

• the claim is in respect of a mistake in an SA return for 2004-05 and 2005-06, and
• the person was given a notice to make that return more than 12 months after the end of the tax year.

So, in these circumstances, an overpayment claim relating to a mistake in a 2004-05 return has to be made before 31 January 2011 and a claim relating to a mistake in a 2005-06 return has to be made before 31 January 2012.