Paragraph 25

(1)

A claim under paragraph 24 may not be made—

(a)

if the amount paid is excessive by reason of a mistake in a DST return or returns, more than 4 years after the end of the accounting period to which the return (or, if more than one, the first return) relates, and

(b)

otherwise, more than 4 years after the end of the accounting period in respect of which the amount was paid.

(2)

A claim must—

(a)

be in the specified form, and

(b)

contain specified information.

(3)

A claim may not be made by being included in a DST return.

(4)

In this paragraph “specified” means specified in a notice published by HMRC.