Anyone know when this changed? It used to be 8 years or so. I can't find anything on the revenue site about the change.
Also, does anyone know if claims can be made for both of the tax years for 2001, that is four years ago when the tax year changed from April-April to Jan-Dec. There were 2 tax years in 2001, April 2000 - April 2001 and April 2001 - Dec 2001.
Would it do any harm to claim for both separately?
It changed last year or the year before if I recall correctly but I can't find the announcement on the Revenue site now. No harm in claiming for years that you're not sure about. If they are not allowed then Revenue will simply reject them and tell you why.
The 4-year rule came into effect in April 05 for refunds/ claims for business taxes (IT, CT, VAT etc). I think it was the same for all other taxes aswell. As far as I know you can still claim for the short tax year. Best option is to send everything in and see what happens.