What is the time limit for making a claim to repayment of UK tax?
A11: If you want to make a claim for any tax year there is a time limit within which you must do so. Each tax year ends on 5 April. For any particular tax year you have up to the next 31 January and the following 5 years to make a claim. For example, a claim for the tax year ended 5 April 2001 must be made by 31 January 2007. Provided we are notified of the Intention to Claim (Notice of Intent) by the relevant date, we will consider a claim received after that date provided it is received without undue delay.