RFIG42300 - FIG regime: Claims for relief - time limits
Source: gov.uk (2025-04-07)


Overview (#Overview)

Amending or withdrawing a claim (#Amending or withdrawing a claim)

Late claims (#Late claims)

Consequential claims (#Consequential claims)

Overview

The time limit for making a claim for relief under the FIG regime is the anniversary of 31 January following the end of the tax year to which the claim relates, so 12 months from the normal filing date. For example, the normal filing date for a 2025-26 return will be 31 January 2027, so the time limit for making a claim for relief for the 2025-26 tax year will be 31 January 2028. The same time limit applies for both a foreign income claim and a foreign gain claim.

If, outside the time limit for making a claim, an individual identifies additional foreign income or gains that accrued in a year for which a claim had been made, the relief will not apply to the additional income or gains (except in the case of consequential claims – see below). However, this will not invalidate an earlier in-time claim, so the foreign income or gains for which a valid claim had been made will still benefit from the relief.

Amending or withdrawing a claim

Claims can be amended or withdrawn and the time limit for doing so is the same as for making a claim, unless a notice to file was issued after 31 October following the end of the tax year to which the claim relates. Providing the original claim is made by the anniversary of 31 January following the end of the tax year, the claim can be amended or withdrawn up to the anniversary of 3 months following the date of the notice to file.

Example

Luna was given a notice to file for the 2025-26 tax year dated 20 December 2027. The time limit for making a claim under the FIG regime for 2025-26 is 31 January 2028. Providing Luna makes her claim in time (by 31 January 2028), she has until 20 March 2028 to amend this claim (the anniversary of 3 months from the date of the notice to file).

Late claims

A late claim is an attempt to make a claim outside the statutory time limit. There is no provision within the FIG regime legislation that allows Commissioners to exercise their discretion to accept late claims. This means that a late claim for the relief can only be allowed if it can be accepted under HMRC’s late claims policy.

Late claims are covered in more detail in the Self Assessment Claims Manual at SACM10030 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm10030) onwards. The legislation does allow a taxpayer to make various out-of-time actions where HMRC makes a discovery assessment or amends a return in an ITSA enquiry closure notice (see ‘Consequential claims’ below).

Consequential claims

If HMRC makes an assessment (for example, a discovery assessment) or amends a return to recover a loss of tax, legislation allows a taxpayer to make various out-of-time actions relating to claims and elections. These actions are known as consequential claims. Whether a consequential claim is allowed depends on the behaviour that has led to HMRC making the assessment or amendment.

Individuals can make a consequential claim for relief under the FIG regime if an assessment or amendment is being made to recover a tax loss that is not brought about carelessly or deliberately by that person or by someone acting on their behalf. However, individuals are prevented from making a consequential claim under the FIG regime if an assessment or amendment is being made to recover a loss of tax brought about by careless or deliberate behaviour by section 845A(6) ITTOIA 2005.

Guidance on consequential claims, including the time limits which apply to these claims, can be found in the Self Assessment Claims Manual at SACM9000 (https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm9000).