Entrepreneurs' relief: claims

Time limit for making claims
The time limit for making a claim is 31 January in the year following the end of the tax year in which the disposal took place. Thus for a disposal which took place on 1 September 2013 (i.e. in tax year 2013-14) a claim must be made by 31 January 2015.

Making a claim on a return
In most cases a claim to relief will be made on the income tax return using box XXX

Making a claim outside a return
It is not mandatory to make a claim on a return. HMRC will accept claims in writing. There is also a HMRC which can be used. This can be found here

Withdrawing a claim
A claim to Entrepreneurs' relief can be amended or revoked within the time limit for making the original claim