RPSM04304030 - Scheme Administrator Pages: Taxation: Repayments: Time limit for requesting repayments

Time limit for requesting repayments of UK tax deducted on investment income

Prior to 1 April 2010 the time limit for requesting a repayment is 5 years after the 31 January following the end of the tax year in which the deduction was suffered. After 1 April 2010 the time limit changes to 4 years from the end of the tax year or assessment period.

Transitional arrangements are in place and the deadlines for getting repayment requests to HMRC during the period are:


Tax year you want to claim tax back

Deadline to make your claim

2003-04 year

31 January 2010

2004-05 year

31 March 2010

2005-06 year

5 April 2010

2006-07 year

5 April 2011

2007-08 year

5 April 2012

2008-09 year

5 April 2013


 

Glossary (RPSM20000000)