Introduction: What time limits apply for claiming relief?
A claim for bad debt relief must be made within three years and six months of the later of the following:
- the date of the supply; and
- the date when the amount became due and payable.
However claims relating to supplies made between 1 April 1989 and 30 April 1997 where the due date for payment was before 1 May 1997 are not limited to three years and six months.