SolvedSALF613 | Claims, Elections and Notices: time limits for claims
From HM Revenue & Customs · Self Assessment: the legal framework
Section 43(1) & FA98/SCH18 paragraph 55
Unless a longer or shorter period is provided for in the legislation, the general time limit for making claims is:
for individuals and partnerships not later than four years after the end of the year of assessment to which the claim relates
for companies within four years from the end of the accounting period to which the claim relates.