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Error or mistake claim

One of the less well publicised items in the Budget was on error or mistake claims. Currently, if you discover a mistake on your tax return and have overpaid tax as a result, individuals have five years and ten months (and companies six years) in which to make a claim to have the tax repaid. This time limit reduces to four years with effect from April 2010.

Now would be a good time to have a look at the past.

Cathy Corns is a tax adviser and a partner at Mercer & Hole. The views given in this blog are personal to the author.



Date: 13th July, 2009
Author: Cathy Corns


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