The Finance Act 2003 has introduced new time limits for the claiming of repayments.
Under the new time limits customers must make claims for repayments to Revenue for any year from 1994/95 to 1999/00 incl. on or before 31 December 2004. A repayment claim for 2000/01 must be made on or before 5 April 2005. Claims made after 31 December 2004 next must be made to the tax office within 4 years of the end of the tax year to which they refer. |