PAYE tax refund statute of limitations

Willham

Registered User
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1
Approx 8 years ago I returned to work after an accident. I had been out for almost 3 years. On resuming employment I moved to a different section which meant I was on a completely different fixed pay scale. Last year in relation to another matter I checked on the amount of income tax I was paying. I discovered that Revenue had continued to attribute my social welfare payments to me as income.

Because of their mistake they ended up refunding me almost €14000.00. This refund was for 4 years. Although they made the mistake they and continued it for 6 years they said they were barred by statute from refunding the other 2 years. Apparently a PAYE worker can only go back 4 years to claim any missed allowances. I wrote to them to appeal this decision to no avail. I went to the Ombudsman who said I had not exhausted all avenues. The Revenue said there is no appeal. Should the 4 year rule apply when the mistake was made by revenue themselves?
 
How is it Revenue's fault?

They can only act on what they're told - Ours is a self-assessment system.

The legislation is clear - No refunds for periods more than four years ago.
 
OP you need to realise its not a "rule", it's the law. So it would be illegal for Revenue to repay you going back more than 4 years.

As others have said, the system is self assessment and the ultimate responsibility to ensure you pay the correct tax rests with you.
 
OP you need to realise its not a "rule", it's the law. So it would be illegal for Revenue to repay you going back more than 4 years.

As others have said, the system is self assessment and the ultimate responsibility to ensure you pay the correct tax rests with you.
There is a formal appeals procedure as far as I know - Revenue should be able to tell you more about it and how to appeal.
 
It would be a waste of time.

Section 865 says that they can't pay out for anything more than four years.

The Appeal Commissioner would just say "that's what the section does".
 
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