SALF613 - Claims, Elections and Notices: Time Limits for Claims


Section 43(1) & FA98/SCH18 paragraph 55

6.57The general time limit for making claims, where not otherwise specified, is
  • for individuals and partnerships not later than five years after the 31st January next following the year of assessment to which the claim relates
  • for companies within six years from the end of the accounting period to which the claim relates.

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