PART 6 STax returns, enquiries and assessments

CHAPTER 7SRelief in case of excessive assessment or overpaid tax

Procedure for making claimsS

115Time-limit for making claimsS

(1)A claim under section 106 or 107 must be made within the period of 5 years after the date by which the tax return, to which the payment by way of tax, or the assessment or determination relates, required to be made.

(2)A claim under section 107 may not be made by being included in a return.