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Business Tax: Self assessment time limits

Business Tax: Self assessment time limits

HMRC has reminded taxpayers who filed a self-assessment return for 2004/05 or 2005/06 that any claim for that year must be with HMRC by 31 March 2010 or 5 April 2010 respectively. Revenue & Customs Brief 16/10 confirms that for people outside self-assessment the new time limits for repayment claims do not take effect until April 2012. It also sets out changes to the assessment time limits. 'While the normal time limit for most assessments and determinations will be four years from the end of the relevant tax period there are many variations from this norm ' HMRC said. Tables of time limits are provided in HMRC's Compliance Handbook.

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