# Taxes Management Act 1970, Section 35: Time limit: income received after year for which it is assessable

Extent: E+W+S+N.I.

(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.

---
Source: https://www.legislation.gov.uk/ukpga/1970/9/section/35 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.