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What is Time Limit for claiming relief for foreign

My client has recently discovered that a substantial part of his self employed income has been subject to Bosnian Witholding tax, how he was unaware that he was losing 10% of his income is another question, would the Bosnian Tax suffered be considered to be tax paid albeit foreign tax and subject to the Staute of Limitaions for a debt of 6 years


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16th Jan 2019 13:10

Was the Bosnian Tax correctly due? What does the double tax treaty say?

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16th Jan 2019 14:35

You can now only claim refunds for the last four years, barring very exceptional circumstances. Make a claim before 31 January 2019 for 2013/14, for which the filing deadline was 31 January 2015.

However, if he didn't know he was having 10% withheld in Bosnia, what figures were used in calculating his UK profits for SA purposes? If the SA return only included the 90% as his gross income, he's effectively already claimed the Bosnian tax as an expense rather than as a credit.

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