Error or mistake claims | AccountingWEB

Error or mistake claims

Agents Update 16 received from HMRC today announces the reduction of the current 5 year claim deadline from lodgement date for error or mistake claims to effectively 3 years from lodgement date by 5th April 2011 when claims for 2006-07 year have to be submitted. Is this the first announcement of this change and does it apply to partnership returns?