Income Tax (Earnings and Pensions) Act 2003 section 37

Claims for relief on delayed remittances

Section 37 sets out the administrative rules and time limits for making a claim for relief on delayed remittances under section 35, including provisions for claims made by personal representatives after the taxpayer's death.

• Claims for delayed remittance relief must be made within a specified time limit
• Tax adjustments can be made for earlier years to give effect to the claim, overriding normal time limits in the Income Tax Acts
• Personal representatives of a deceased person may make the claim on their behalf if the deceased would have been entitled to do so
• Where the taxpayer has died, any additional tax due for an earlier year is assessed on the personal representatives and treated as a debt of the estate