SolvedRM5100 | Claims: Time limits
From HM Revenue & Customs · Repayment Claims Manual
The general time limit for making a claim is 4 years from the end of the tax year to which it relates. A claim for the tax year 2012 to 2013 must be made by 5 April 2017.
This general time limit applies to most claims for allowances and reliefs. There are exceptions as the following table shows.
| Type of claim | Time limit |
|---|---|
| Overseas representatives of foreign and commonwealth governments (RE2264), or international organisations (RE2411), or European communities and their staff (RE2350 - RE2361). Members of NATO forces (RE2200 - RE2205) | No limit |
| Contingent Interest \nClaims for 1968-69 and earlier years under S228 ITA1952 | six years after the end of the year of assessment in which the contingency occurs. |
| Beneficiaries during the Administration period of an estate | five years and ten months from the end of the year to which the claim relates, or three years after the end of the year in which the Administration period ends if this is later. |