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.

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By David Ex
28th Mar 2024 15:08

I’d need to cheque.

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

Chuckle!

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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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