Taxation (International and Other Provisions) Act 2010 section 125

Effect of, and deadline for, presenting a case

Section 125 clarifies the legal status of a case presented to HMRC under a double taxation agreement and sets out the time limit for presenting such a case.

• Where a double taxation agreement allows a person to present a case to HMRC about being taxed contrary to the agreement, specific rules apply to that case
• Presenting a case under the arrangements is not treated as a formal claim for tax relief under UK tax legislation, including income tax, capital gains tax or petroleum revenue tax
• Because it is not a statutory claim, the normal procedural rules for making tax claims (such as those in section 42 of the Taxes Management Act 1970) do not apply
• The case must be presented within 6 years after the end of the relevant chargeable period, unless the double taxation agreement itself specifies a longer deadline