HMRC helped client with overdue self assessment tax returns prior to him becoming a client. The 2011/12 return correctly includes CIS deducted but the HMRC tax calc doesn't take account of it. Therefore he is due a refund of £1.5k BUT is more than 4 years after the tax year end.
Does the 4 years apply to just to changes to tax return or does it apply to the tax calc aswell?
Replies (2)
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Why would the four year rule apply if the return was submitted? The four year rule applies to returns that have not been submitted. The deadline for amending a return is one year, not four.
And the return cannot have been correct if the CIS was omitted.
Two words: special relief.