I have just taken on a client who has recently divorced and is in a panic as they were told that an election could be made where they were unable to split their assets in the year of separation but this would have to be done within 2 years of their separation date. They seperated in May 2016, a court order then determined how the assets would be split in November 2016 before their divorce was made official but the assets were not actually transferred until June 17 after the divorce was finalised. Reading the HMRC guidelines it states that the time limit for such a claim is 4 years from the end of the tax year to which the claim relates which from the information I have given would be 2017/18. I just want to make sure I haven't got it wrong. Any comments would be greatly appreciated.