Time Limit for Claiming Relief

The time limit for claims to roll-over relief is:

for persons other than companies, four years from the end of the year of assessment to which the claim relates, see SACM3035

for companies, four years from the end of the accounting period to which the claim relates, see CTM90610.

In some cases there is an extended time limit, see CG13751. If a claim is made late and you are asked to extend the time limit see CG13800 and CG13810.

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