On this page
In short
- You can claim for the current tax year and the 4 before it.
- The oldest year drops off every 5 April.
- One claim covers all the years at once.
- Left the UK or left a job? The same 4-year limit applies.
The rule
HMRC's time limit for a tax relief claim is 4 years from the end of the tax year it relates to. The tax year runs 6 April to 5 April, so on 6 April 2026 the earliest year you can still claim is 2022 to 2023.
What that means in practice
| Tax year | Claim by |
|---|---|
| 2022 to 2023 | 5 April 2027 |
| 2023 to 2024 | 5 April 2028 |
| 2024 to 2025 | 5 April 2029 |
| 2025 to 2026 | 5 April 2030 |
Miss a deadline and that year is gone for good, whatever you were owed.
Why the deadline matters more than it looks
Most people's oldest year is worth about the same as their newest. Waiting until after 5 April to start a claim costs a quarter of it. If your circumstances have not changed, the oldest year is usually the same figure as this year's.
Worked example
A care worker owed £260 a year in mileage relief starts her claim in March: 4 years, £1,040 before fee. The same claim started in May covers 3 years still open plus the current one, and the £260 for the dropped year is lost.
How we handle it
One claim, all open years. Your specialist checks each year separately from your HMRC record and you approve the total before it is filed. How it works.
Questions
I moved jobs several times.
Each year's claim covers every employer in it. Linking your HMRC record shows them all.
Can I claim for a year I did not pay tax?
No. A refund is a return of tax paid, so a year with no tax has nothing to refund.
This guide is general information, not advice about your circumstances. Figures use HMRC rates for the 2026 to 2027 tax year. We are a paid tax agent and not HMRC.
Am I owed a tax rebate? The PAYE guide
Work mileage tax rebate
Tax refund scams: spot a fake