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HMRC internal manual

Business Income Manual

Trade losses - claims to relief: changes to claims

Once a loss relief claim has been made it can only be changed by:

  • the claimant amending it within the amendment window;
  • an officer amending it as an obvious error or as part of their enquiry settlement (by formal amendments/assessments or contract);
  • a discovery assessment being raised after the enquiry window has closed; or
  • a supplementary claim being made within the original time limit for making the claim because of an error or mistake in the claim (S42(9) Taxes Management Act 1970).

For information on making and amending claims and supplementary claims, see SACM3000.