Making a 'back-dated' tax return

T

TarfHead

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Is there a cut-off for making a return for a prior tax year ?

I believe my last return was for 2002. Can I still make a return for 2003, or is there a cut-off ? If so, what the 'earliest' year for which I can still make a return ?

Thanks
 
My bad . It's there in bold type in the Revenue website.

If you have yet to make a return for 2004, you have until the end of December 2008 to send it in. If you have one outstanding for 2003, or earlier, it's too late.
 
There is no cut-off. In fact you are obliged to make the return if you were a "chargeable person" i.e. with non-PAYE income or a proprietary director.

You should contact an adviser who can register you on the ROS system and file any o/s returns
 
from www.revenue.ie

You are reminded that there is a four-year time limit for repayment claims.
PAYE taxpayers seeking an income tax rebate for 2004 must submit their claim to Revenue by 31st December 2008.
Click to expand...

I also phoned the call-centre and was told the same. If one were to file a return for 2003, it would not be processed.

However, apparently I am up to date for 2003, so I have something else to now do before Christmas .
 
it is correct that 4 year lookback relates to a repayment claim.
However, if you are a chargeable person you are statutorily obliged to make a return
If you have a liability you will be due to pay it with surcharges and interest. There is no time limit on a liability.
If they owe you money you have 4 yaers. If you owe them money they have forever.
Also if revenue feel there has been fraud or negligence they can go back more than 4 years.
 
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