SAM114080 - 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

Carry back of loss relief

Time limit for original claim

One year after the fixed filing date of the later years return.

(ICTA88 S380(1) & S574 (1))

Time limit for amendment to claim

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))

Type of claim

Carry back of Post-Cessation Receipts

Time limit for original claim

One year after the fixed filing date of the later years return.

(ICTA88 S108)

Time limit for amendment to claim

One year after the fixed filing date of the later years return.

(ICTA88 S108)

Type of claim

Artistic and Literary Spreading

Time limit for original claim

One year after the fixed filing date of the later years return.

(ICTA88 S534(5A), S537A(5A) & S538(4))

Time limit for amendment to claim

One year after the fixed filing date of the later years return.

(ICTA88 S534(5A), S537A(5A) & S538(4))

Type of claim

Averaging for creators of literary and artistic works

Time limit for original claim

One year after the fixed filing date of the later years return.

(ICTA88 Sch4A (5))

Time limit for amendment to claim

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)

Type of claim

Farmers’ Averaging

Time limit for original claim

One year after the fixed filing date of the later years return.

(ICTA88 S96(8))

Time limit for amendment to claim

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))

Type of claim

Carry back of RAR

Time limit for original claim

Election must be made to HMRC no later than the fixed filing date of the later year’s return.

(ICTA88 S619(4))

Time limit for amendment to claim

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))

Type of claim

Carry back of PPR contributions paid in 2000-2001 and earlier years

Time limit for original claim

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)

Time limit for amendment to claim

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))

Type of claim

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)

Time limit for original claim

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

Time limit for amendment to claim

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))