HMRC have updated their Repayment Claims Manual.
The manual is used to deal with an annual claims case. Annual claims are claims arising from the set off of personal reliefs against taxed income. There are certain other cases that may also be treated as annual claims.
The time limit for making a claim has been amended to four years in the section “RO instructions: When you have repaid or decided not to repay“.
Related content from Claritax Books
Income Tax is a substantial single-volume guide, now in digital format, to all the income tax issues commonly faced by most accountants and tax practitioners.
