HMRC impose strict time limits for claiming back tax – 4 tax years. We would always recommend claiming as soon as possible.
| Expenses incurred in tax year | Claim by |
| Tax year 2018/19 (6/4/18 – 5/4/19) | 5/4/23 |
| Tax year 2019/20 (6/4/19 – 5/4/20) | 5/4/24 |
| Tax year 2020/21 (6/4/20 – 5/4/21) | 5/4/25 |
| Tax year 2021/22 (6/4/21 – 5/4/22) | 5/4/26 |
