HMRC self assessment tax calc wrong from 5 yrs ago

Does the 4 year rule apply if the Tax Return was correct but HMRC Tax calc was wrong?

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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?

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By Tim Vane
26th Feb 2017 20:06

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.

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Replying to Tim Vane:
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By Oxford
27th Feb 2017 09:14

I know the GOV site isn't known for its accuracy but it states there the 4 years:
"Write to HMRC to tell them about a change to your tax return if the deadline was more than 12 months ago.....You can claim a refund up to 4 years after the end of the tax year it relates to. "
https://www.gov.uk/self-assessment-tax-returns/corrections
These were paper submitted returns by the client where HMRC calculated the tax. The paper return is correct as has the CIS deducted on there but the HMRC calculation is incorrect as it doesn't include the CIS in the tax calculation.

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