RDRM32030 - Remittance Basis: Accessing the remittance basis: Claiming the remittance basis: Claims - Time Limits

The general time limit as set out in section 43(1) TMA 1970 for making a claim applies to making a claim for the remittance basis.  

A claim to the remittance basis must be made no more than 4 years after the end of the year of assessment to which the claim relates. 

Late remittance basis claims 

A late claim is an attempt to make a claim outside the statutory time limit.  A late remittance basis claim can only be allowed if it can be accepted under HMRC’s late claims policy. Late claims are covered in more detail in the Self Assessment Claims Manual (SACM) at SACM10030 onwards.A remittance basis claim made when HMRC is making an assessment or amendment to increase the amount of tax due is a consequential claim, rather than a late claim (see RDRM32035 for consequential remittance basis claims).If it is possible that a claim might not be made within the statutory time limit, the individual must tell HMRC of the intention to make the claim. This must stipulate:

• the nature of the claim, (whether s809B or s809C)
• the year for which it is to be made