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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Repayments: claims made outside a return: claims: time limits for claims and amendments to claims

The table below gives details of the time limits for certain claims and time limits for making amendments to those claims.

Type of Claim Time limit for original claim Time limit for amendment to claim
     
Carry back of loss relief One year after the fixed filing date of the later years return.  
(ICTA88 S380(1) & S574 (1)) If original claim made in a return, the return (including the claim) can be amended up to 12 months after the fixed filing date.

(TMA1970 S9(4)(b))

If the original claim is made outside a return, then it can be amended up to 12 months after we receive it.

(TMA1970 Sch1A para 3(1)(b))    
  Carry back of Post-Cessation Receipts One year after the fixed filing date of the later years return.
(ICTA88 S108) One year after the fixed filing date of the later years return.
(ICTA88 S108)    
  Artistic and Literary Spreading One year after the fixed filing date of the later years return.
(ICTA88 S534(5A), S537A(5A) & S538(4)) One year after the fixed filing date of the later years return.
(ICTA88 S534(5A), S537A(5A) & S538(4))    
  Averaging for creators of literary and artistic works One year after the fixed filing date of the later years return.
(ICTA88 Sch4A (5)) One year after the fixed filing date of the later years return.

(ICTA88 Sch4A (5))

But, if after the original claim profits for either year are adjusted, the original claim is disregarded and a further claim can be made up to 12 months after the 31 January next following the tax year in which the adjusted profits are made.

(ICTA88 Sch4A (10)    
  Farmers’ Averaging One year after the fixed filing date of the later years return.
(ICTA88 S96(8)) One year after the fixed filing date of the later years return.

(ICTA88 S96 (8))

But, if the original claim profits for either year are adjusted, then the original claim is disregarded and a further claim can be made up to 12 months after the 31 January next following the tax year in which the adjusted profits are made.

(ICTA88 S96 (8))    
  Carry back of RAR Election must be made to HMRC no later than the fixed filing date of the later year’s return.
(ICTA88 S619(4)) If original claim made in a return, the return (including the claim) can be amended up to 12 months after the fixed filing date.
(TMA1970 S9 (4)(b))    
  Carry back of PPR contributions paid in 2000-2001 and earlier years Election must have been made to the Pension Scheme Administrator at the time of payment, but no later than 31 January following the tax year in which the contributions were actually paid.

(ICTA88 S641(4))

If any claim for higher rate relief is not included with the carry back claim and the time limit for amending the claim or return has expired, a claim for higher rate relief can still be made to HMRC up to 5 years 10 months after the tax year in which the contributions were made

(TMA 1970SCH1A) If the original claim is made in a return, the return (including the claim) can be amended up to 12 months after the fixed filing date.

(TMA1970 S9 (4)(b))

If the original claim is made outside a return, it can be amended up to 12 months after the date of receipt.

(TMA1970 Sch1A para 3(1)(b))  
  Carry back of PPR contributions paid between 2001-2002 and 2005-2006

(including Stakeholder pensions)

Note: Claims for these years can no longer be made as they are out of time

Note: Carry back of PPR not applicable to contributions paid in 2006-2007 onwards. (Introduced by ‘Pension Simplification’ on 6 April 2006) Election must be made to the Pension Scheme Administrator before or at the time of payment. Election must be made no later than 31 January within the tax year in which the contributions were actually paid.

Note: Elections for contributions paid between 2001-2002 and 2005-2006 are irrevocable.

(ICTA88 S641A(1))

If any claim for higher rate relief is not included with the carry back claim and the time limit for amending the claim or return has expired, a claim for higher rate relief can still be made to HMRC up to 5 years 10 months after the tax year in which the contributions were made.

(TMA 1970 SCH1A)

Note: If necessary you should check if the new time limits applied for 2004-2005 and 2005-2006 If the original claim is made in a return, the return (including the claim) can be amended up to 12 months after the fixed filing date.

(TMA1970 S9 (4)(b))

If the original claim is made outside a return, it can be amended up to 12 months after the date of receipt.

(TMA1970 Sch1A para 3(1)(b))