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The Daily Telegraph Tax Guide 2014 by David Genders

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16

Elections and claims: time limits

You will already have gathered that certain options available to you as a taxpayer are dependent on your submitting an election or making a claim to HMRC. As these will usually involve a saving in tax it is important to appreciate that you often need to act within prescribed time limits. This chapter brings together those elections and claims that are most likely to be of relevance to you. It also sets out the time limit for submission to HMRC. It is by no means exhaustive.

Chapter 2 – Tax rates, allowances and reliefs

Election/claim

Time limit

The various elections for the transfer of the married couple’s and blind person’s allowances

Generally before the start of the tax year for which it ...

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