Hi,
Tax returns can be amended for up to 2 years after the due date of the tax return. For example 2021 to 2022 is due by 31 January 23, so can be amended up to 31 January 2025. Once the date has passed, you can no longer amend the tax return. Instead, you can claim Overpayment relief, if withing the allowed time frame.
To make this claim, you must follow the guidance at:
SACM12150 - Overpayment relief: Form of claims
Incorrect claims will be rejected. Please note that for 2019 to 2020, the last date by which OPR could be claimed was 5 April 2024. For 2019 to 2020 and earlier, all time limits have passed.
Thank you.