Charities that have not made claims for previous years need to make them before the time limits set out below.
|
Unincorporated charities
|
|
|
Claim for tax year ended
|
New time limit to make claim
|
|
5 April 2004
|
By 31 January 2010 (old rules apply)
|
|
5 April 2005
|
By 31 March 2010 (transitional date)
|
|
5 April 2006
|
By 5 April 2010
|
|
5 April 2007
|
By 5 April 2011
|
|
|
|
|
Incorporated charities
|
|
|
Claim for accounting period ended
|
New time limit to make claim
|
|
31 December 2003
|
By 31 December 2009 (old rules apply)
|
|
31 December 2004
|
By 31 March 2010 (transitional date)
|
|
30 June 2005
|
By 31 March 2010 (transitional date)
|
|
31 December 2005
|
By 31 March 2010 (transitional date)
|
|
30 June 2006
|
By 30 June 2010
|
|
31 December 2006
|
By 31 December 2010
|