There can be instances where we review your past tax affairs and lodge a claim to a tax refund as a result of a change in tax law or practice.

The way this can done has recently changed, and in particular one can now only go back four years instead of the previous six years. The name of the claim has been changed as well - from an error or mistake claim to overpayment relief. One situation where it is not possible to make a claim is where the overpayment of tax arises due to a change in law or practice, but the tax was originally calculated in accordance with the practice prevailing at the time. HMRC have now accepted that this restriction can only apply where the UK is entitled to impose it in accordance with its EU treaty obligations. This certainly provides more scope for us to look at making a claim in appropriate circumstances.