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HMRC internal manual

Compliance Handbook

Assessing Time Limits: Consequential claims: What is a consequential claim

This guidance only applies to direct tax. It does not apply to VAT, insurance premium tax, aggregates levy, climate change levy or landfill tax.

Where we make assessments or amendments to recover a loss of tax, see CH51300, the normal time limit for claims and elections relating to the period to be assessed has often passed.

Specific legislation, see CH55200, allows a person to

  • make a claim or election for the relevant tax period, or
  • revoke or vary any previous claims or elections for the relevant tax period

after the normal time limit has passed. These claims are known as consequential claims. They can only be made in very specific circumstances and each tax has its own rules and time limits.

You will find detailed guidance for income tax and capital gains tax in the Self Assessment Claims Manual at SACM9005 to SACM9015.

Detailed guidance for corporation tax is in the Corporation Tax Manual at CTM90645 to CTM90665 and the Enquiry Manual at EM3906.

Precisely which claims or elections may be made depends on the reason why the assessments have been made, see CH55200.

There are no provisions that allow for consequential claims in respect of VAT assessments.