SolvedCH51560 | Assessing Time Limits: The Time Limits: When the new time limits take effect: Income tax and capital gains tax - transitional provisions table of dates for SA
From HM Revenue & Customs · Compliance Handbook
This table shows how far back claims and assessments may go for those who are within the SA regime and those who are not.
| Date claim or HMRC assessment made | Persons within SA | Persons not within SA | Persons not within SA |
|---|---|---|---|
| How far claims and HMRC assessments may go back | How far HMRC assessments may go back | How far claims may go back | |
| 1 February 2009 - 31 January 2010 | 2003-2004 | 2003-2004 | 2003-2004 |
| 1 February - 31 March 2010 | 2004-2005 | 2004-2005 | 2004-2005 |
| 1 April 2010 - 5 April 2010 | 2005-2006 | 2005-2006 | 2004-2005 |
| 6 April 2010 - 31 January 2011 | 2006-2007 | 2006-2007 | 2004-2005 |
| 1 February 2011 - 5 April 2011 | 2006-2007 | 2006-2007 | 2005-2006 |
| 6 April 2011 - 31 January 2012 | 2007-2008 | 2007-2008 | 2005-2006 |
| 1 February 2012 - 31 March 2012 | 2007-2008 | 2007-2008 | 2006-2007 |
| 1 April 2012 - 5 April 2012 | 2007-2008 | 2007-2008 | 2007-2008 |
| 6 April 2012 - 5 April 2013 | 2008-2009 | 2008-2009 | 2008-2009 |