Claiming a tax refund
Getting excess tax paid back into your bank account.
When this applies
Tax paid or deducted is more than your liability.
Time limits, fees and sections
| Item | Rule | Section |
|---|---|---|
| Claim within | 3 years of the later of the assessment order or payment | s.170(2)(c) |
| Decision | Within 60 days, after a hearing | s.170(4) |
| Late refund | Compensation for delayed refunds | s.171 |
| ATL | No refund while you're off the ATL | s.182A(1)(c) |
Step-by-step procedure
The section of law behind each step is shown beside it.
- 1Confirm the excesss.170(1)
From the return and certificates.
- 2Applications.170(2)
Prescribed form, verified, on IRIS.
- 3Hearings.170(4)
Respond to queries.
- 4Orders.170(3)
Excess first adjusted against other dues, balance refunded.
- 5Appeals.170(5), s.127
If refused or not decided in 60 days.
Documents to prepare
- Return and computation
- Withholding certificates
- IBAN details
Practical tips
- Keep your IBAN and ATL status current before applying