HM Revenue & Customs (HMRC) don't want you to miss out on claiming back any money that you are entitled to.
However, if you are a PAYE taxpayer, or in some circumstances a Self Assessment taxpayer, you need to be aware the deadlines to send in your claims are changing or have already changed.
Most PAYE taxpayers don’t need to make a claim. However, if your circumstances change you may be entitled to claim back tax you have already paid in earlier years.
If you are planning to do this you may need to send your claim to HMRC earlier than you expect. That's because the time limits for claiming your tax back are changing, from six to four years, in 2012 - please check what you need to do next.
Self Assessment taxpayers may also be able to claim back tax they paid in earlier years. In their case the time limits have already changed – please check what you need to do next.
If you are a Self Assessment taxpayer, but wish to make a claim for a year where you did not have to file a Self Assessment return, you will have the same deadlines as the PAYE taxpayers - please check what you need to do next.
For any taxpayer who isn’t in either the Self Assessment or PAYE systems the deadlines will be those for PAYE - please check what you need to do next.
