Four year rule
Four year rule for claiming tax back
There is a limit to how far back you can claim tax refunds under Pay As You Earn (PAYE) and Self-assessment.
This limit is set to four years, meaning you can only request reviews or claim refunds from the last four years.
For example, claims for 2014 must be made by 31 December 2018.
Claims made after this time cannot be repaid by Revenue
Any queries on the above give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie