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08 September 2015
Can a claim to tax relief extend further back than the past four years only?
A client entered into a personal pension scheme in August 2009 but omitted to claim the higher rate tax relief on the pension premiums. This was mainly because he had not been required to prepare a self-assessment tax return by HMRC because although he was a higher rate taxpayer he had no benefits in kind and there was no other reason for him to prepare one.
We have prepared and submitted a tax return for the years ended 5 April 2012 2013 2014 and 2015 and the client has received the appropriate refunds. However the inspector will not allow us to submit tax returns for 2010 and 2011 to claim relief due on the pension payments made in those years.
If the boot were on the other foot and the client had...
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