NIM24715 - Class 4 NICs: administration: error or mistake relief

Taxes Management Act 1970 (TMA)

Finance Act 2009 (FA)

From April 2010 a claim under the error or mistake provisions of s33 TMA can no longer be made in respect of Class 4 NICs. In April 2010 the FA 2009 meant s33 TMA was superseded by Schedule 1AB of TMA which does not include error or mistake.