5. Is there a time limit for selecting Personal Assessment?
Personal Assessment must be selected:
- 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 2013/14 has to be made not later than 31 March 2016), 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.
Last revision date: