Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.


A claim or election may be included in a return that is delivered after the time limit for making the claim or election has passed.

If you want to challenge such a late claim or election this can be done by

correcting the return to exclude the claim (as it is an obvious error) under S9ZB, or

opening an enquiry into the return.

However, when an enquiry into a return is closed and the return is amended to remove a late claim or election, S43C will sometimes apply to allow the taxpayer to make the claim that has been disallowed by the enquiry.

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