Until 31st March 2009 the normal time-limit for assessments and claims for VAT was three years. This will gradually increase to four years from 1st April 2009 until 31st March 2010. From that date, assessments and claims will be able to be made back to 1st April 2006 unless the extended 20 year limit applies.


The old transitional and new rules are:-




Old rules



Transitional rules



New rules



Up to 31st March 2009



From 1st April 2009 until 31st March 2010



From 1st April 2010



Time-limit is 3 years



Assessments cannot be made for accounting period ending earlier than 1st April 2006



Time-limit is 4 years



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