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HMRC internal manual

Self Assessment: the legal framework

From
HM Revenue & Customs
Updated
, see all updates

Claims, Elections and Notices: time limits for claims

Section 43(1) & FA98/SCH18 paragraph 55

The general time limit for making claims, where not otherwise specified, is:

  • for individuals and partnerships not later than four years after the end of the year of assessment to which the claim relates
  • for companies within four years from the end of the accounting period to which the claim relates.