Repayment of tax over 4 year repayment limited

T1977

Has anyone had any success in getting a repayment of tax which was outside of the 4 year limit? Have an issue with some C45's that were submitted lately but were outside of the 4 years. Surely if the principal contractor has paid the money already to the Revenue on my behalf (which he has) then I am entitled to this repayment or offset regardless of time.

Shane732

T1977 wrote: »

Has anyone had any success in getting a repayment of tax which was outside of the 4 year limit? Have an issue with some C45's that were submitted lately but were outside of the 4 years. Surely if the principal contractor has paid the money already to the Revenue on my behalf (which he has) then I am entitled to this repayment or offset regardless of time.

Unfortunately the refund is Statute Barred at this stage.

In practice I have had success getting refunds outside the 4 year time limit. Although it's purely at the discretion of the Revenue.

ants09

Shane732 wrote: »

Unfortunately the refund is Statute Barred at this stage.

In practice I have had success getting refunds outside the 4 year time limit. Although it's purely at the discretion of the Revenue.

Does the same apply (statutary barred) for offsetting between taxes ?

dbran

Hi

The revenues policy regarding the repayment of statute barred repayments is quite clear and is set out here.

http://www.revenue.ie/en/practitioner/ebrief/2012/no-252012.html

Regards

dbran