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Tax Relief

My mother-in-law has asked me to fill out a P87 Form for mileage. The problem is that she hasn't claimed Tax Relief since 2002/2003. Can she still claim previous years (2003/2004, 2004/2005, 2005/2006 as well as 2006/2007) tax relief for mileage or is it now cigar money for Gordon Brown!!

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