Want to know how far back you can claim a tax refund in the UK? You’re in the right place. We get this question a lot, and it’s usually pretty easy to answer. Getting to grips with the time limits on tax refunds is really important so you don’t miss out on money that’s rightfully yours. 

Whether it’s due to overpaid tax through PAYE, unclaimed work expenses or an emergency tax code, lots of people are owed money without even realising it. The good news is that HMRC allows you to claim back overpaid tax for up to four years after the end of the relevant tax year. 

But there’s a catch. HMRC doesn’t automatically know about things like your job-related expenses, travel costs or uniform purchases. Unless you make a claim, that money stays with the tax man and far from your bank account. So let’s get into it. 

The four-year rule explained

HM Revenue and Customs (HMRC) allows taxpayers to claim a refund for overpaid Income Tax within four years from the end of the tax year in which the overpayment occurred. 

For example, if you overpaid tax in the 2024/25 tax year – which ended on 5 April 2025 – you get until 5 April 2029 to submit your claim. After this, the tax year becomes closed to claims, and HMRC will not process refunds for that year. 

This four-year window applies to most tax refund claims, including if they’re related to employment expenses, pension contributions and incorrect tax codes. But don’t wait around until the window’s nearly shut. Acting quickly means you won’t miss the deadline, and also get your money back sooner. 

Types of tax refunds and their time limits

There are a number of different types of tax refunds you can claim, most of which are subject to the four-year rule. 

Income Tax overpayments

If you’ve paid too much Income Tax, maybe because you were on the wrong tax code or had multiple jobs, you can claim a refund within the four-year window. HMRC may automatically issue a refund if they identify the overpayment, but we’d definitely advise checking your tax records and claim if necessary. 

Self Assessment overpayments

If you complete a Self Assessment tax return, overpayments can happen due to errors or changes in income. You can amend your tax return within 12 months of the original filing deadline. However, to claim a refund for an overpayment, you must do so within four years from the end of the tax year in question. 

PAYE refund time restrictions

If you’re an employee taxed under the Pay As You Earn (PAYE) system, you might overpay tax due to incorrect tax codes or changes in employment. HMRC may issue a P800 tax calculation if they identify an overpayment. You can claim a refund based on this calculation or by contacting HMRC directly. 

Other types of tax

For taxes like Capital Gains Tax and Corporation Tax, the standard time limit for claiming a refund is also four years from the end of the relevant tax year. However, specific rules may apply, so it’s worth checking HMRC guidance or getting help from a tax professional. 

When the clock starts ticking

The four-year period for claiming a tax refund begins at the end of the tax year in which the overpayment occurred. The UK tax year runs from 6 April to 5 April the following year. 

It’s important to know that this is a strict deadline. Once the four-year period has passed, HMRC will not process refund claims for that tax year unless there are exceptional circumstances. 

Upcoming deadlines are: 

  • 2021/22 tax year: Year end = 5 April 2022. Claim deadline = 5 April 2026 
  • 2022/23 tax year: Year end = 5 April 2023. Claim deadline = 5 April 2027 
  • 2023/24 tax year: Year end = 5 April 2024. Claim deadline = 5 April 2028 
  • 2024/25 tax year: Year end = 5 April 2025. Claim deadline = 5 April 2029 

Special circumstances that extend claim periods

In certain situations, HMRC may allow claims outside the standard four-year window. 

  • Providing a reasonable excuse: If you can demonstrate a reasonable excuse for missing the deadline, HMRC may consider your claim.
  • Extended time limits for disability: Individuals unable to manage their tax affairs due to a disability may be granted an extension.
  • HMRC errors: If the overpayment was due to an error by HMRC, you may be able to claim a refund under Extra-Statutory Concession B41.
  • Discovery assessments: In cases of deliberate or careless behaviour leading to a loss of tax, HMRC can issue assessments up to 20 years later. 

Examples of refunds you can claim (and the deadlines to watch)

Think you’re owed a refund and want to get into the types of things you can claim for? See if some of the below applies to you. 

Employment expense claims

If you’ve incurred expenses for uniforms, tools or travel for work and haven’t been reimbursed by your employer, you can claim tax relief. Claims must be made within four years from the end of the tax year in which the expenses were incurred. 

Pension contribution refunds

Overpayments on pension contributions can happen, especially when accessing pension funds. You can claim a refund within four years from the end of the tax year in which the overpayment occurs. 

Tax relief on charitable donations

If you’ve made charitable donations under Gift Aid and are a higher-rate taxpayer, you may be able to claim additional tax relief. Claims must be made within four years from the end of the tax year in which the donations were made. 

Mistaken emergency tax codes

Being placed on an emergency tax code can lead to overpayments. Once your correct tax code is applied, HMRC may issue a refund automatically. If not, you can claim a refund within the four-year time limit. 

Backdating specific tax relief claims

There are lots of different forms of tax relief schemes out there. Lots of us don’t know about many of these for years, meaning we miss out on tax breaks that could’ve saved us some cash. However, you can backdate a wide range of claims including: 

Marriage Allowance retrospective claims

Marriage Allowance allows one spouse or civil partner to transfer a portion of their Personal Allowance to the other, reducing their tax bill. You can backdate claims for up to four years, provided you met the eligibility criteria during those years. 

Work-from-home allowance backdating

If you’ve worked from home and incurred additional costs, you may be eligible for tax relief. Claims can be backdated for up to four years, depending on your circumstances. 

Professional membership fees and subscriptions

If you pay fees to professional bodies necessary for your work, you can claim tax relief. Claims must be made within four years from the end of the tax year in which the fees were paid. 

Healthcare and uniform expense claims

Healthcare workers and others required to wear uniforms can claim tax relief on cleaning costs. These claims can also be backdated for up to four years. 

The process for claiming historical tax refunds

To claim a refund for previous years: 

  • Gather documentation 

Gather important paperwork like your P60s and P45s, as well as payslips and receipts related to your claim, such as expenses and professional subscriptions. 

  • Complete the appropriate form

For employment expenses, use form P87. For self-assessment corrections, amend your tax return online or submit a written claim. 

  • Submit your claim

Most tax refund claims can be submitted online through your Personal Tax Account on the HMRC website. You can also complete and post the relevant forms, such as the P87 for employment expenses or the R40 for savings and investments. Alternatively, get in touch with us and we can help you submit your claim. 

  • Wait for processing

HMRC typically processes refunds within 8-12 weeks, but delays can happen. To make sure you receive the maximum refund: 

  • Review your tax records for the past four years 
  • Check for any unclaimed expenses or reliefs 
  • Identify potential overpayments 
  • Gather all necessary documentation 
  • Get professional help from a tax expert 
  • Submit your claim promptly 

Here at RIFT, our tax experts are ready and waiting to help you out with your claim. We’ll deal with HMRC for you and keep you updated on the progress of your tax refund, meaning all you have to do is sit back and wait for your money to be returned to you. 

When it's too late to claim

Missing the deadline to claim a tax refund in the UK can mean waving goodbye to money that’s rightfully yours. Under HMRC rules, once the four-year time limit passes, that tax year is considered closed, and there’s usually no going back. Any overpayments for that year are lost, no matter how valid your claim might have been. 

What happens if I’m out of time?

HMRC will generally refuse to process any claims made after the four-year window, unless your situation fits into a very narrow set of exceptions – as we touched on above.

Are there any exceptions?

There are a few rare cases where HMRC might still consider a refund claim, even after the deadline: 

  • HMRC mistakes

If you can prove the overpayment was due to a clear official error and you had no way of knowing or fixing it, you may be able to make a claim under Extra-Statutory Concession B41. These concessions are discretionary and rarely granted, so you’ll need solid evidence. 

What to do when HMRC make mistakes

  • Disability or incapacity

If you were unable to manage your financial affairs due to serious illness or disability, HMRC may extend the deadline – but you’ll need medical documentation or supporting statements. 

  • Unusual legal precedents

In some cases, like Higgs v HMRC, courts have allowed late claims due to specific interpretations of tax law – but these are exceptions, not the rule. 

Can I appeal?

If you’ve missed the deadline but believe you have a genuine case, it’s sometimes possible to write to HMRC with a formal appeal or request under the relevant concession. That said, this process is often complex and success isn’t guaranteed. It’s a good idea to speak with a tax professional if you’re considering this route. 

Don’t miss out on your tax refund

Claiming back four years of overpaid tax could put something in the region of £3,000 back in your pocket. But time is of the essence. Don’t let your hard-earned money slip away forever due to missed deadlines. 


At RIFT Refunds, we’re here to make the process easy and hassle-free. Start your tax rebate claim now and let us help you reclaim what’s rightfully yours.