Taxation (International and Other Provisions) Act 2010 section Schedule 9 paragraph 15

Time limits for claims for relief

Schedule 9 paragraph 15 provides transitional rules that extended the normal time limits for making double taxation relief claims during the period before 1 April 2012, reflecting the changeover from older to newer claim deadlines.

• Before 1 April 2012, income tax and capital gains tax claims for double taxation credit relief had to be made by the fifth anniversary of the 31 January following the end of the relevant tax year, rather than the fourth anniversary of the end of that tax year.
• Before 1 April 2012, corporation tax claims for double taxation credit relief had to be made within six years (rather than four years) from the end of the relevant accounting period.
• Before 1 April 2012, claims for underlying tax relief on dividends from overseas companies also had a six-year time limit instead of four years.
• Before 1 April 2012, petroleum revenue tax claims for double taxation relief had to be made within five years of the 31 January following the end of the relevant chargeable period, rather than four years after the end of that period.