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. From 1 July 2018 this period is extended to four years, but no claim can be made for goods imported or acquired or on goods or services supplied before 30 June 2015.