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PPI Reclaim Tax on Interest

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I think I already know the answer to this, but would be grateful for some expert advice.  

My  mum received a PPI claim in 2017 and has now asked me to claim the tax she paid on the interest, but I think she is too late, am I correct?  My mum think she can fight it, but i'm doing all the donkey work for her as she is not good with computers.

Thanks you for any advice.

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