SACM10030 - Unsuccessful Attempts to Make a Claim or Election: Late Claims - What is a Late Claim

Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.

A late claim is a claim or election received by HMRC after the statutory time limit for making the claim or election has ended.

Unless the specific legislation relevant to a particular claim for relief applies a longer or shorter period, the time limit for making an ITSA claim is 4 years from the end of the year of assessment to which it relates, see S43(1).

For example

• The 4 year time limit applies to a claim for personal allowances. So, a claim for personal allowances for 2017-18 must be made on or before 5 April 2022.
• A claim to deduct trading losses from general income under ITA 2007/S64 has a shorter time limit, which is laid down in legislation. This claim must be made within 12 months from the 31 January next following year of assessment in which the loss is sustained. A claim under ITA 2007/S64 for a loss sustained in 2017-18 would therefore have to be made by 31 January 2020.

Claims made before 1 April 2010

For claims made before 1 April 2010, the normal time limit was 5 years from the 31 January next following the year of assessment.

For most persons, this time limit changed to 4 years on 1 April 2010 but between 1 April 2010 and 31 March 2012, for any year of assessment for which a person had not been given a notice under

• S8 (personal return)
• S8A (trustee’s return)
• S12AA (partnership return)

within 1 year of the end of the year of assessment, the time limit for making the claim was 5 years from the 31 January next following the year of assessment.