The time period for claiming donation tax credits has been reduced to four years, in line with other annual return filing periods. This means that a tax credit for a donation must be claimed within four years of the end of the year in which the donation was made.
Any claims outside this period will be disallowed. This change applies to tax credit claims made in the 2014/15 and later tax years.
Note: Claims for childcare/housekeeper tax credits will still be allowed for the 2000 to 2012 tax years.
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