Where a ‘discovery’ assessment is made (see ¶184-280), the taxpayer is given a fresh opportunity to make, amend or withdraw a claim for the year concerned, even though the normal time limit may have long since expired.

Assessments on the grounds of negligent or fraudulent conduct

The taxpayer is entitled to ‘any relief or allowance to which he would have been entitled for that chargeable period on a claim or application made within the time allowed by the Taxes Acts’ (TMA 1970, s. 36(3)). However, this entitlement does not extend to claims to transfer childrens' tax credit for the years 2001–02 and 2002–03 (ICTA 1988, Sch. 13B).

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