How does a sole trader get a refund of overpaid income tax paid more than 6 years ago

[CuriousCork]

A friend of mine, a sole trader, has just discovered that he overpaid income tax of €11,000 in 2017. However the Revenue wont refund it as they say that they do not pay refunds more than 4 years old. His own accountant has confirmed that is the case. (His old accountant is now retired and is beyond the statute of limitations to be sued.)

Any solution to this issue?

 

[ClubMan]

Any solution to this issue?

Don't think so.

Four year rule

This page explains the details on the four year time limit

www.revenue.ie

 

[cally1990]

No, there has been numerous tax appeals with https://www.taxappeals.ie/ and each fail due to the 4 year rule

Eg

https://www.taxappeals.ie/_fileupload/determinations/2020/01tacd2020.pdf

It's pretty clear cut. No case here

The document for cases you CANNOT appeal (from tax appeals commission) was updated and they will NOT hear theses cases anymore either because there is nothing to appeal :-(