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HMRC internal manual

VAT Refunds

From
HM Revenue & Customs
Updated
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Claims for overdeclared output tax: Time limits Section 80 VAT Act 1994: Subsection (1B) - General

A claim under subsection (1B) must be made no more than four years after the date on which the overpayment was made.

For example, if, on 30 April 2007, a person renders his return for the accounting period ending 31 March 2007 and, as a result of some administrative error, the amount on the return is paid twice, he will have to make his claim on or before 30 April 2011.