25(1)A claim under paragraph 24 may not be made—U.K.
(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.