Please could you confirm the limits (if there are any) for submitting EYU files for previous years. How many years can we go back?
Also we have a communication from the HMRC stating that the time limit for reclaiming an overpayment of tax is 4 years after the end of the relevant tax year. So does this mean if we submit a negative EYU adjustment into the 2013/14 tax year (which we can physically do) are we not entitled to reclain the overpayment of PAYE tax?
Please could you also confirm if there are any time limits for us having to pay any underpayment of PAYE? So if we did a positive tax adjustment EYU into 2013/14, would the tax need paying? Thanks for your help.