Commentary on Sections Glossary Part 2: Employment income: charge to tax Section 37: Claims for relief on delayed remittances
155.This section sets out the administrative provisions regarding the claim under section 35.
156.It derives from section 585 of ICTA.
157.Subsection (1) sets out the time limit within which the claim must be made.
158.Subsection (2) allows tax adjustments to be made for earlier years to implement the claim and election.
159.Subsection (3) overrides anything in the Income Tax Acts which would otherwise prevent the adjustments from being made, such as time limits.
160.Subsection (4) allows the claim to be made by the personal representatives of someone who would have been entitled to make it.
161.Subsection (5) provides for the collection and repayment of tax in the case of someone who has died. The personal representatives are liable in respect of the tax which has become chargeable for an earlier year. This is the case, because of subsection (3), even where that year is otherwise time-barred.
162.Subsection (6) provides for additional tax to be assessed on the personal representatives and to be a debt of the estate.