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HMRC internal manual

Self Assessment Claims Manual

Making and Amending Claims: Time Limits

Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.

The time limits for making claims are set out in S43.

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

  • S8 (personal return)
  • S8A (trustee’s return)
  • S12AA (partnership return)

within 1 year of the end of the year of assessment, the time limit for making the claim is 4 years from the end of the year of assessment.

Before 1 April 2010, the time limit was 5 years from the 31 January next following 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+.