Can I amend past tax returns after many years?

Can I amend past tax returns after many years?

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 During the administration of the estate of a client it has come to my attention from the Will that a letting is not owned by the deceased but by his surviving spouse whereas rents were all along assessed on the deceased (the client was acquired from another accountant some years ago and the existing practice was followed throughout). 

I am going to show the correct position in the tax returns to be submitted both up to the date of death (2007/08, 2008/09) and by the personal representative re income during estate admin period. However, the problem is what happens to the spouse's tax postion for the tax years 2007/08 to 2009/10 as no rents were shown. Can I amend her tax returns after so many years?

Any ideas and advice how to overcome the problem are welcome. Many thanks.

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By Cloudcounter
27th Jul 2011 13:22

Overpayment relief

The old claim for error or mistake was superceded by overpayment relief, introduced on 1 April 2010  for all years.

It is only possible to amend a return for 12 months from the date of filing.  Any other claim has to be for overpayment relief, and there is a time limit which requires that claims must be made within four years of the end of the tax year concerned.  That rules out claims for 2006-07 or earlier

 

HMRC link

Actually the link refers to transitional relief for 2004-05 and 2005-06 - I've not looked

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