37Claims for relief on delayed remittancesU.K.
(1)A claim under section 35 must be made on or before the fifth anniversary of the normal self-assessment filing date for the tax year for which relief is claimed.
(2)All adjustments (by way of repayment of tax, assessment or otherwise) are to be made which are necessary to give effect to section 35.
(3)Those adjustments may be made at any time, despite anything to the contrary in the Income Tax Acts.
(4)A person’s personal representatives may make any claim under section 35 which the person might have made.
(5)If a person dies—
(a)any tax paid by the person and repayable because of a claim under section 35 is to be repaid to the person’s personal representatives, and
(b)the person’s personal representatives are liable for any additional tax which arises because of a claim under that section.
(6)Where subsection (5)(b) applies, the additional tax—
(a)is to be assessed on the personal representatives, and
(b)is a debt due from and payable out of the estate.