Commentary

A4.211 Income tax and capital gains tax

Administration and compliance

A4.211 Income tax and capital gains tax

Time limits for claims and elections

A4.211 Income tax and capital gains tax

Claims—time limits

From 1 April 2010 (except in transitional cases) and unless the Taxes Acts prescribe a longer or shorter period, the usual time limit for making an income tax or capital gains tax claim (including those involving PAYE and CIS) is four years after the end of the year of assessment1.

Prior to 1 April 2010 the time limit was five years from the 31 January following the year of assessment2. As a transitional measure, where an individual taxpayer, trustee or partner had received no valid

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