What is the difference between a tax rebate/refund/claim and a tax return?
A Self Assessment Tax Return is a mandatory obligation that is required by law to be submitted by members of the categories stated in the question above. Inland Revenue impose a 100 fine if this is not done. The deadline for submitting paper returns is the 31st October and for submitting online is the 31st January. A Tax rebate/refund/claim is simply an application to have any over paid PAYE tax in a given tax year returned to you by the Inland Revenue. It is not compulsory and there are no penalties of it not done, although it is highly recommended to undertake.