Section 33 bodies: refund claims: claim periods
Claims for less than £100 must cover a period of at least 12 months. In other cases the minimum period is one calendar month. In both cases the period must end on the last day of a calendar month. There is no maximum period.
Claims must be made within three years of the end of the month in which the supply, acquisition or importation occurred. For example a claim involving goods received in July 2010 must have been made no later than 31 July 2013.