Tax refunds
Claiming for previous years: the four-year rule
You can claim a refund or a relief for a tax year within four years after the end of that year. Earlier years are closed, with very limited exceptions.
Quick answer: In 2026 you can review 2022 to 2025. The 2022 window closes on 31 December 2026. Each year is reviewed separately using that year’s rates, credit values and limits, so a 2024 claim uses 2024 figures even if the credit has since increased.
| Tax year | Last day to claim | Status in 2026 |
|---|---|---|
| 2022 | 2026-12-31 | Closes this year |
| 2023 | 2027-12-31 | Open |
| 2024 | 2028-12-31 | Open |
| 2025 | 2029-12-31 | Open |
| 2026 | Year not ended | Current year |
Earlier years are never promised
PAYEWise does not suggest that 2021 or earlier can be claimed. If you believe you have a genuinely exceptional case, contact Revenue directly.
Check a year
How to review an earlier year
- In myAccount open PAYE Services, then Review your tax for the previous four years.
- Select the year and request a Statement of Liability.
- Complete the Income Tax Return for that year, adding the credits and reliefs at that year’s values.
Use the return companion for each section.
Sources and review
- R4Four year refund ruleofficialchecked 2026-10-28
- R6PAYE Income Tax Returnofficialchecked 2026-10-28
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.