What are the Time Limits for making Claims for Tax Reliefs?

The current time limits for taxpayers to make claims for tax reliefs were introduced in April 2010.  Generally the deadline for both direct taxes and VAT is four years.

For individuals:  time limits run from the end of the relevant tax year or taxable period (instead of being linked to filing dates).

For Corporation Tax the deadline is four years from the end of the Accounting Period.  This includes Error or Mistake claims.

The deadlines at a glance:


2012/13                 5 April 2017  (i.e. now out of time. Late claim proceedings would be required.)

2013/14                 5 April 2018


APE:  31 March 2013             31 March 2017 (i.e. now out of time.  Late claim proceedings would be required.)

APE:  31 March 2014             31 March 2018

For Income Tax and CGT some elections and claims relating to Self Assessment tax returns still have to be submitted by either one year or five years after the 31 January statutory filing deadline.  Those one year claim periods did not change in 2010.

Lynam Tax experts have a vast amount of practical experience in making successful claims, and in handling appeals cases where HMRC dispute the claim, (e.g. in late claim cases).  We can advise you on the best course of action, in order to obtain the optimum outcome.

*For a free, private, no obligation consultation, call today:

Paul Lynam:  0845 643 9997
Andrew Nutbrown:  07718 778710