RDRM32036 - Remittance Basis: Accessing the remittance basis: Claiming the remittance basis: Summary of the treatment of remittance basis claims

Type of claim	Whether the claim would be allowed
Remittance basis claim made within the statutory claim time limit	Allowed
Late Claim SACM10030	Allowed if it can be accepted under HMRC’s late claims policy
Consequential remittance basis claim, made within time limits, where HMRC has made an assessment or amendment to recover a loss of tax that is not due to careless or deliberate behaviour SACM9005	Allowed
Consequential remittance basis claim where HMRC has made an assessment or amendment to recover a loss of tax that is due to careless or deliberate behaviour	Not Allowed
Revocation within the return amendment window in section9ZA TMA 1970 SACM3040	Allowed
Revocation where HMRC has made an amendment or assessment to recover a loss of tax that is not due to careless or deliberate behaviour	Allowed
Revocation where HMRC has made an amendment or assessment to recover a loss of tax that is due to careless or deliberate behaviour	Not Allowed
Overpayment relief claim where the overpayment is due to a remittance basis claim SACM12000	Not Allowed