Taxation (International and Other Provisions) Act 2010 section 186

Extending claim period if notice under section 185 not given or given late

Section 186 allows HMRC to extend the time limit for making or amending a claim for compensating adjustment relief where the required notification to potential claimants was either not given at all or was given late.

• Where HMRC fails to give the required notice (under section 185) to a potential claimant, or gives it late, the Commissioners must consider whether anyone has been prejudiced in making or amending a compensating adjustment claim as a result.
• If there has been a failure to give notice, or the notice was given after the relevant trigger notice, the Commissioners have a discretionary power to extend the claim period.
• The Commissioners may extend the time limit for making or amending a compensating adjustment claim by whatever further period they consider appropriate in the circumstances.
• "The Commissioners" in this context means the Commissioners for His Majesty's Revenue and Customs (HMRC).