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HMRC internal manual

Self Assessment Claims Manual

Unsuccessful Attempts to Make a Claim or Election: Unsatisfactory Claims

If a taxpayer has tried to make a claim within the relevant time limit but the claim is deficient or unsatisfactory in some way, then they have not made a claim.

The position is similar to that where a person files an unsigned return. That return is not valid as it does not contain a signed declaration as required by TMA70/S8(2).

Some examples of unsatisfactory claims are

  • claims that are not made in the prescribed format or on the prescribed form. For example, the form IR295 must be used to claim Hold-Over relief
  • claims where the amount of relief or allowance is not quantified. But if the claim is for a set amount then the taxpayer does not need to state the amount; and in a claim to alter a PAYE code the amount does not need to be quantified. Quantified means that the claim is expressed in figures. It is not acceptable to express the claim as a formula (TMA70/S42(1A) & (3)).
  • claims where it is unclear how the relief is to be used
  • claims for relief for maintenance or alimony payments where no date of birth is given to demonstrate that one party was 65 or over on 5 April 2000, and
  • claims made outside a return where a notice to deliver a return has been issued (other than claims to carry back loss relief or RAR/PPP - TMA70/S42(2).

Each different claim or election will have different requirements or criteria. A claim must be quantified and give sufficient information to enable it to be processed. The information required will generally include

  • the nature of the relief or allowance claimed
  • the year for which relief is claimed, and
  • the amount of the claim.

A claim that is for a set amount such as a Personal Allowance is already quantified and so the claimant does not have to state the amount; however, he will have to say for which year the claim is being made. Compare that with a claim to carry back trading losses. The claimant will need to state the source that gave rise to the loss, the amount of the loss, the year in which the loss arose, the amount to be carried back as well as the year to which it is to be carried back.

In some instances, the claimant may not be able to choose the year to which the loss is to be carried back as the legislation may stipulate what is to be done to give effect to the claim.

See SACM10015 for unsatisfactory claims made in a return and SACM10020 for claims made outside a return.