A4.211 Time limits for claims and elections—income tax and capital gains tax
Claims—time limits
From 1 April 2010 (except in transitional cases) and unless the Taxes Acts prescribe a longer or shorter period, the usual time limit for making an income tax or capital gains tax claim (including those involving PAYE and CIS) is four years after the end of the tax year1.
Time limits for elections
Time limits for elections are provision-specific, ie there is no general time limit for elections comparable to the time limit for claims found in TMA 1970, s 43.
Subsequent assessment giving rise to a potential claim
Where a claim could not have been allowed but for an income tax or capital gains tax assessment being made for a tax year subsequent to the tax year of the claim, the time limit is extended to the
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