Overpayment relief

Dottie Registered Posts: 99 Regular contributor ⭐
I have a new client (higher rate tax payer) who was completing his own tax returns, but never included his pension contributions.

He spoke to HMRC October 2011 and was told he was entitled to cliam for the last six years and to put the claim in writing, which he did.

He has just received a letter from HMRC which says the claim must be made in accordance with the Overpayments Relief Legislation and that it is too late to make a claim for 2004/2005 to 2006/2007.

Do you think it is worth appealing or is ORL set in stone?

Thanks as always.



  • T.C.
    T.C. Registered, Tutor Posts: 1,448 Beyond epic contributor 🧙‍♂️
    I have not got experience of ORL, but knowing HMRC rules, I would say it is set in stone. I tried to claim back CIS tax paid for a client and was unable to get one particular year back because it was more than the time period allowed. I think you would have to have a really good excuse to get anything out of HMRC!!
  • deanshepherd
    deanshepherd Registered Posts: 1,809 Beyond epic contributor 🧙‍♂️
    Time limit was changed from 6 years down to 4 so I don't think there is anything that can be done.
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