Below are the 1 database entries on the subject of Refunds.
If you are required to complete a self assessment tax return each year the time limit for making a claim for allowances or reliefs has been reduced to 4 years from April 2010.
If you are not within the self assessment regime you may go claim tax back for up to six years for allowances or reliefs that you have not previously claimed. This will change in April 2012 when the time limit will also be reduced to 4 years.