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Refunds and underpayments
Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.
Quick answer
You can review any of the last four tax years. In 2026 that is 2022 to 2025, and 2022 closes on 31 December 2026. Each year is reviewed separately using that year's rates.
The estimator recomputes the year from your pay, tax paid and the credits you can add, and tells you whether a review is worth your time. It is indicative; Revenue decides.
Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.
Reviewed 2026-10-28. Figures use 2026 rules unless a year is stated.