Making and Amending Claims: Time Limits
The time limits for making claims are set out in TMA 1970 Section 43.
The general rule, as set out in S43(1) is that a claim must be made within 4 years from the end of the year of assessment to which it relates.
For example, a claim for 2008-09 must be made by 5 April 2013.
Where a person makes a claim for a year of assessment in respect of which they have not been given a notice under
- TMA 1970 Section 8 (personal return)
- TMA 1970 Section 8A (trustee’s return)
- TMA 1970 Section 12AA (partnership return)
within 1 year of the end of the year of assessment, the time limit for making the claim is 5 years from the 31 January next following the year of assessment. From 1 April 2012 this time limit will change to 4 years from the end of the year of assessment.
But the Taxes Acts may prescribe a longer or shorter period in respect of certain claims and if that is so, that time limit overrides the general rule of S43(1).
S43(2) extends the time limit in certain circumstances see SACM9000+.