Individuals can amend a Tax Return under
section 9ZA TMA 1970 in order to claim relief
under the migrant member relief or transitional corresponding
relief provisions. They must write to their HMRC office, providing
the information that is required on the SA100 and 101, within 12
months of the date by which the Tax Return should have been
delivered to HMRC. As the filing date for the 2006/07 Tax Return is
31 January 2008 any amendment has to be made by 31 January 2009.
Individuals can make a claim outside a Tax Return up to five
years after the 31 January next following the tax year to which it
relates by notifying their HMRC office and providing the
information required for an in-year claim. The deadline for making
a claim in respect of 2006/07 is therefore 31 January 2013.
| Glossary ( RPSM20000000) |
