Finance Act 2020

Making a claim

25 (1) A claim under paragraph 24 may not be made—

(a) if the amount paid is excessive by reason of a mistake in a DST return or returns, more than 4 years after the end of the accounting period to which the return (or, if more than one, the first return) relates, and

(b) otherwise, more than 4 years after the end of the accounting period in respect of which the amount was paid.

(2) A claim must—

(a) be in the specified form, and

(b) contain specified information.

(3) A claim may not be made by being included in a DST return.

(4) In this paragraph “specified” means specified in a notice published by HMRC.