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HMRC internal manual

Capital Gains Manual

Overpayment relief

Overpayment relief (from 1 April 2010)

FA09/S100, FA09/Sch 52

A person can claim overpayment relief to recover overpaid CGT. The person applying for overpayment relief must make a claim to HMRC for repayment or discharge of the amount of tax which they believe they should not have paid, or should not be due.

For guidance on overpayment relief claims see SACM12000.

Error or mistake relief (to 1 April 2010)

TMA70/S42 (8)

Overpayment relief replaced Error or mistake relief with effect from April 2010. Such claims fell to be considered under TMA70/S42 (8). These claims should be dealt with in accordance with SACM12200.

Cases where overpayment relief is not applicable

The instructions for

  • late elections and claims,
  • the withdrawal of claims and elections,


  • the variation of claims and elections

are at CG13700+.