HMRC Time Limit for Income Tax Overpayments

Income Tax was overpaid and HMRC said they would send a refund. The overpayment was in 19/20 year.

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I undertstand the 4 year time limit is to make a claim for a refund, not to cash the refund, correct?

In this case the application for the income tax refund was made within the 4 years time limit but due to HMRC delays sending the check and then the receiver being away, the check won't be cashed until after the 4 year time limit. I understand this is completely fine but I wanted to double check my understing regarding the time limit only applying to making a claim and not to receive a response from HMRC and even less to cash the check

Replies (4)

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By K81
28th Mar 2024 13:50

if HMRC accept the overpayment claim they will either issue a payable order which you/client will have six months to cash or it will be paid into an account directly.
it is the claim date that is important not the cashing the repayment date.

Thanks (1)
By David Ex
28th Mar 2024 15:08

I’d need to cheque.

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Replying to David Ex:
By Leywood
28th Mar 2024 17:05


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By richard thomas
28th Mar 2024 17:09

You are correct - the 4 year limit is (normally) for the claim, but depending on what it's a claim for can be longer or shorter.

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