Limitation of Actions Consultation - Law Commission

Act Nature of Action Starting Point Limitation
period
Ibid, section
33A
Ibid, section
34(1)(a)
Ibid, section
34(1)(b)
Claim for relief by
partners for
excessive tax paid
due to an error in
partnership
statement
Assessment to tax
(income tax and
capital gains tax)
Assessment to tax
(corporation tax)
Ibid, section 40 Assessment to tax
on personal
representatives
Ibid, section 43 Claim for relief
under the Taxes
Acts (corporation
tax)
Filing date 5 years No
31 January next
following the year of
assessment to which
the return relates
31 January next
following the end of
the accounting period
to which the return
relates
End of the year of
assessment in which
the deceased died
31 January next
following the end of
the accounting period
to which it relates
127
5 years 78
Discretionary
Exclusion?
No
6 years No
3 years No
6 years No
78 Where income (chargeable to tax under Schedule E) is received in a year of assessment
subsequent to that for which it is assessable, an assessment made be made at any time
within six years after the year of assessment in which it was received. Where the assessment
seeks to make good tax lost through the fraud of the defaulter, the time is extended to 20
years after the end of the year of assessment (for income tax and capital gains tax) and 21
years (for corporation tax): see s 36.