5. Is there a time limit for selecting Personal Assessment?

Personal Assessment must be elected:

not later than 2 years after the end of the year of assessment in respect of which the election is to be made (e.g. election of Personal Assessment for the year of assessment 2022/23 has to be made not later than 31 March 2025), OR
2 months after the issue of a notice of assessment, or a notice of additional assessment to tax, for the year of assessment in respect of which the election is made, whichever is the later.