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Contents

Official guidance
International Manual

INTM330700 · Double Taxation applications and claims: time limit

  • INTM330710 · Introduction
  • INTM330720 · Time limit for making claims
  • INTM330730 · Summary table
  • INTM330740 · Claim signed in time but received after expiry of time limit
  • INTM330750 · Notice of intention to claim
  • INTM330760 · Exceptions to the normal time limit
  • INTM330770 · Attempt to claim after expiry of time limit
  • INTM330780 · Applications for relief at source
  • INTM330790 · Questions about an extension to the time limit
  • INTM330800 · Challenges to application of time limit
  • INTM330810 · Time limit in other countries
  • INTM330820 · Claim in connection with tax paid following a late assessment
  • INTM330830 · Time limit for making assessments
  1. Double Taxation applications and claims: time limit: contents
  2. Double Taxation applications and claims: time limit: Summary table

INTM330730 | Double Taxation applications and claims: time limit: Summary table

From HM Revenue & Customs · International Manual

Summary table of time limits for making income tax claims

UK tax year endedClaim by
5 April 20075 April 2011
5 April 20085 April 2012
5 April 20095 April 2013
5 April 20105 April 2014
5 April 20115 April 2015
5 April 20125 April 2016
5 April 20135 April 2017
5 April 20145 April 2018
5 April 20155 April 2019
5 April 20165 April 2020
5 April 20175 April 2021
5 April 20185 April 2022
5 April 20195 April 2023
5 April 20205 April 2024
5 April 20215 April 2025
5 April 20225 April 2026
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