HM Revenue and Customs (HMRC) has issued a reminder that the dates for claiming back overpaid tax are changing.
While many self-assessment taxpayers make a claim in the year in which their returns were submitted, some people can claim tax that stretches back into earlier years.
Anyone wishing to do this, however, may need to file their claims sooner than anticipated. The reason is that the time limit for filing claims is being reduced from six to four years.
HMRC has said that self-assessment taxpayers who have a claim for the year 2003/04 must submit the claim by 31 January 2010.
Self-assessment taxpayers who have a claim for the year 2004/05 must submit the claim by 31 March 2010. While those who have a claim for the year 2005/06 must file by 5 April 2010.
Date:14 August 2009
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