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HMRC internal manual

Self Assessment Claims Manual

Unsuccessful Attempts to Make a Claim or Election: What Are They?

Unsuccessful attempts to make a claim will fall into one of four categories.

  1. Claims that are deficient or unsatisfactory in some way and do not constitute a valid claim, see SACM10010.
  2. Claims that are incorrect, see SACM10025.
  3. Late claims, see SACM10030.
  4. Early claims, see SACM10055.

An important point to note is that a claim can be

  • unsatisfactory, or
  • incorrect

and we treat those categories in very different ways.