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HMRC internal manual

Self Assessment Claims Manual

HM Revenue & Customs
, see all updates

Records and Information: Where the Claim is Made Outside of a Return

See SACM4005 for what records and information the customer has to keep. The customer then has to keep those records until the end of the relevant day.

The relevant day is the later of

  1. the date on which an enquiry into the claim or the amended claim is completed, or
  2. the date on which it is no longer possible for an officer of the Board to make an enquiry into the claim or amended claim.

Note There may be situations when the customer may feel it prudent to retain the records for a longer period and which are several years old. For example, claims to allowable capital losses may have to be supported by documentation that is some years old.