Summary

Guidance on the general legislative framework that applies to self assessment claims.

Contents

  1. SACM1000
    Introduction: Contents
  2. SACM2000
    Definition of claims: Contents
  3. SACM3000
    Making and amending claims: Contents
  4. SACM4000
    Records and information: Contents
  5. SACM5000
    Provisional claims and provisional figures in claims: Contents
  6. SACM6000
    Giving effect to claims
  7. SACM7000
    Repayments: Contents
  8. SACM8000
    Making enquiries into claims: Contents
  9. SACM9000
    Consequential claims after assessment and amendment: Contents
  10. SACM10000
    Unsuccessful attempts to make a claim or election: Contents
  11. SACM11000
    Claims involving two or more years: Contents
  12. SACM12000
    Overpayment relief: Contents
  13. SACM12500
    Claims to double assessment under s32 TMA 1970
  14. SACM13000
    How claims affect payments on account: Contents
  15. SACM14000
    How to deal with tax adjustments that are not claims: Contents
  16. SACMAPP1
    Appendix 1: Error or mistake relief: Contents