Don't leave it too late: HMRC may not make a refund to you

Published 6th November 2019; Updated: April 2021

You may have overpaid HMRC for a whole variety of reasons:

•       Your PAYE coding may have been wrong;

•       You may have forgotten to claim relief for something like a pension contribution or Gift Aid;

•       Your letting agent may have paid tax on your behalf that was greater than your liability for the year;

•       You may have simply overpaid when paying your instalments of tax.

HMRC says the person must make the overpayment relief claim within four years of the end of the relevant tax year or accounting period. That means that if the overpayment occurred in the year ended 5th April 2020 you have until 5th April 2024 to make your claim. After that the money is gone for good.

HMRC goes on to say a taxpayer cannot appeal HMRC’s refusal to accept a late claim.