Can I claim back tax credits owing since 2008?
Taxes can be claimed back, but there is a limit to how far back you can go
Do you happen to know if I can claim back tax credits? I came to Ireland in 2008 and have been working since then, but I realised recently that all these years I claimed back on the F11 form just one tax credit (the employment one, not the personal one).
Will the Revenue be okay if I claim back some tax credits that I will verify?
Mr CR, Dublin
You can claim back tax credits if they are owing but there is a limit on how far back you can go.
The standard rule in Ireland is that, if you are looking for a refund of tax paid for any reason, you must make application to do so within four years. So, if you were making a claim now, in 2017, you could claim back only for tax that you overpaid in the years, 2016, 2015, 2014 and 2013.
At this point, there is no provision to claim back tax prior to 2013 – whether it is for tax credits that you should have claimed but didn’t, or for any other reason. I know from details in your letter that while you are self-employed in Ireland, and so filing the F11 form, you are also in PAYE employment since 2011.
You are very clear that you are owed money for at least some tax credits but you might just need to check and make sure you have not received the missing credits under the PAYE umbrella.
The best way to confirm this is to claim a P21 balancing statement form the Revenue. This basically is an end-of-year snapshot. It will give details of your income for that year, and tax credits or tax reliefs claimed by you in that year and the tax paid under the PAYE system in that year.
You can request a P21 for each of the four tax years 2013-2016: you won’t be able to request one for this year until the end of 2017 but, by that stage, it would be too late to claim any tax credits owing for 2013.
You can request the P21 by logging on to Revenue via your MyAccount online access. Send your queries to Dominic Coyle, Q&A, The Irish Times, 24-28 Tara Street, Dublin 2, or by email to firstname.lastname@example.org. This column is a reader service and is not intended to replace professional advice.