Individuals can amend a Tax Return under
section 9ZA TMA 1970 in order to claim UK relief
under a double taxation agreement (DTA). 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) |
