Filing Deadlines

Important notice

The Finance Act 2006 introduced changes to the rules, reducing the time limit for claiming tax relief from six years to two years from the end of the accounting period. (The time limit for SMEs not in profit to claim a cash payment was already two years).

A transitional period ending 31 March 2008 covering accounting periods ending after 31 March 2002 but before 31 March 2006, allows companies to continue submitting claims for this period until 31 March 2008. Companies are urged to ensure that they meet this deadline.

Please note that the time limit for submitting all claims for accounting periods ending on or after 31 March 2006 is two years.

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