Statute
Section 35 — Taxes Management Act 1970: Time limit: income received after year for which it is assessable
Text of the provision Official document
Time limit: income received after year for which it is assessable 35 1 Where income to which this section applies is received in a year of assessment subsequent to that for which it is assessable, an assessment to income tax as respects that income may be made at any time not more than 4 years after the end of the year of assessment in which it was received.
2 This section applies to—
a employment income, b pension income, and c social security income.
Official source: legislation.gov.uk
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