Tax Collection and Management (Wales) Act 2016 section 78

Time limit for making claims

Section 78 sets out the time limit within which a taxpayer must make a claim for relief in cases of double assessment or overpaid tax.

• Claims for relief from double assessment (section 62) or overpaid tax (section 63) are subject to a strict time limit.
• The deadline for making such a claim is 4 years from the day after the filing date of the relevant tax return.
• The filing date in question is the one associated with the tax return to which the payment, assessment, or determination relates.
• If a claim is not made within this 4-year window, the right to seek relief is lost.