CH51560 - Assessing Time Limits: The Time Limits: When the new time limits take effect: Income tax and capital gains tax - transitional provisions table of dates for SA
This table shows how far back claims and assessments may go for those who are within the SA regime and those who are not.
| Date claim or HMRC assessment made | Persons within SA | Persons not within SA | Persons not within SA |
|---|---|---|---|
| How far claims and HMRC assessments may go back | How far HMRC assessments may go back | How far claims may go back | |
| 1 February 2009 - 31 January 2010 | 2003-2004 | 2003-2004 | 2003-2004 |
| 1 February - 31 March 2010 | 2004-2005 | 2004-2005 | 2004-2005 |
| 1 April 2010 - 5 April 2010 | 2005-2006 | 2005-2006 | 2004-2005 |
| 6 April 2010 - 31 January 2011 | 2006-2007 | 2006-2007 | 2004-2005 |
| 1 February 2011 - 5 April 2011 | 2006-2007 | 2006-2007 | 2005-2006 |
| 6 April 2011 - 31 January 2012 | 2007-2008 | 2007-2008 | 2005-2006 |
| 1 February 2012 - 31 March 2012 | 2007-2008 | 2007-2008 | 2006-2007 |
| 1 April 2012 - 5 April 2012 | 2007-2008 | 2007-2008 | 2007-2008 |
| 6 April 2012 - 5 April 2013 | 2008-2009 | 2008-2009 | 2008-2009 |