Personal Tax Refund

groundy

I have been approached by a new client who has not claimed for private pension payments over many years and is a higher tax rate payer. I have informed them they might be entitled to a refund and have now received all their P60&P11D details.

I have not done a claim like this for a while and my understanding use to be you could go back 6 years, however having checked the HMRC website it appears that the earliest I can claim for is 2008/09 as the earlier years have passed the deadline!

Just wondered if someone can confirm this is correct, Cheers

jamesm96

Did somebody else prepare his tax returns at the time? I reckon it might be worth a sob-story letter to HMRC to see if you can convince them to allow the adjustment to his BR band prior to 2008/09, and if it's no dice with them you might claim on the PI of whoever prepared the initial returns to recover all of the excess tax that was paid as a result of his/her negligence.

groundy

Cheers for the reply Mike. There has been no previous claim. This individual is PAYE only HR tax payer who wasnt aware he could claim relief for his personal pension contributions.

Monsoon

If you want to go back past 2008-09 you could see if "Special Relief" applies?

http://www.hmrc.gov.uk/manuals/sacmanual/sacm12220.htm
http://taxaid.org.uk/wp-content/uploads/2010/02/Special-Relief-Letter-May-2012.pdf