SolvedRM2596 | Issuing a manual payable order: Relevant time
From HM Revenue & Customs · Repayment Claims Manual
Use the table below to decide the relevant time.
| Type of case | The relevant time |
|---|---|
| BES relief cases | Tax paid more than a year after the year of assessment in which the company completed its first 4 months trading 5 April of the year of assessment in which the tax was paid. Tax paid less than a year after the year of assessment in which the company completed its first 4 months trading 5 April in the year of assessment in which the company completed its first 4 months trading. |
| All other cases | The end of the 12 months following the year of assessment for which repayment is being made. |