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Contents

Official guidance
Repayment Claims Manual

RM1302P · Receiving claims and enquiries: Group Leader and Inspector information: Group Leaders

  • RM1302 · Group Leader and Inspector information: claim forms for manual issue
  • RM1306 · Group Leader and Inspector information: Acknowledging claims
  • RM1310 · Group Leader and Inspector information: Time limits/registering claims
  • RM1314 · When to authorise ROs to clear a claim not pursued
  • RM1322 · Group Leader and Inspector information: Sensitive cases
  • RM1323 · Group Leader and Inspector information: CORRES HELD field in CZ
  1. Receiving claims and enquiries: Group Leader and Inspector information: Group Leaders: contents
  2. Group Leader and Inspector information: Time limits/registering claims

RM1310 | Group Leader and Inspector information: Time limits/registering claims

From HM Revenue & Customs · Repayment Claims Manual

The time limit for making an annual claim is usually six years. There are some exceptions to the general rule for annual claims cases. See RM3534.

Claims received up to a year outside the usual six year period should be registered in RC .

Claims made more than seven years after the end of the year of claim must be registered but cannot be registered in RC . See RM5500 onwards.

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