Time limits for claims

Claims for relief in respect of income tax or capital gains tax, by virtue of any double taxation agreement or by way of unilateral relief, are to be made before the later of:

(a)the fourth anniversary of the end of that tax year, or

(b)if later, the 31 January following the tax year in which the foreign tax is paid.

(TIOPA 2010, s. 19(2))

See ¶173-750 for the time limits applying with regards to corporation tax.

There are three exceptions to the time limits above:

where there is any later adjustment made in the amount of foreign tax payable (see ¶173-050);

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