Schedule 9ZD, Part 5, paragraph 32(5)

The “relevant date” is— in the case of a claim under paragraph 31(1), the end of the tax period mentioned in paragraph 31(1)(a), except in the case of a claim resulting from an incorrect disclosure; in the case of a claim under paragraph 31(1) resulting from an incorrect disclosure, the end of the tax period in which the disclosure was made; in the case of a claim under paragraph 31(2), the date on which the payment was made; in the case of a claim under paragraph 31(3), the end of the quarter in which the assessment was made.

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Source: legislation.gov.uk · retrieved 2026-07-28