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HMRC internal manual

Self Assessment Claims Manual

Unsuccessful attempts to make a claim or election: late claims - can claim be accepted?

SACM10030 explains what is a late claim or election.

Consequential claims

Legislation sometimes allows claims or elections to be made after the statutory time limit if HMRC makes an assessment or amends a self assessment return increasing the amount of tax charged - SACM9005 deals with these ‘consequential claims’.

Other late claims or elections

Any other claim or election that is made outside the statutory time limit has no effect unless HMRC agrees to allow a late claim to be made.

Legislation gives the Commissioners discretion to allow some specific claims or elections to be made after the statutory time limit, for example rebasing elections under section 35(6) TCGA 1992 and some corporation tax claims. Where legislation gives HMRC discretion to accept a late claim you must look at

  • the general guidance at SACM10040, and
  • the specific guidance for that legislation.

For example, see CG16820 for rebasing elections or CTM97055 for corporation tax group relief.

If there is no specific legislation giving the commissioners discretion to allow a particular type or late claim or election to be made, HMRC may still accept a late claim or election, exercising its responsibility for the collection and management or tax, see section 5(1) CRCA 2005. The way in which HMRC uses this discretion might depend on the particular claim or election so you must

  • follow the general guidance at SACM10040, and
  • always check whether there is any advice on late claims in the guidance dealing with that claim or election.

SACM10040 provides guidance on how to deal with late claims and elections in general other than consequential claims.