Introduction: About this Manual - What is it for?
This manual applies to taxpayers that are liable to either income tax or capital gains tax. It provides guidance
- on what is a claim and what is not a claim (see SACM2005)
- on the legislation and practice that applies to claims, and
- in some cases on requests for tax adjustments that are not claims.
This manual provides guidance on the general legislative framework that applies to claims. That legislation is mainly in TMA70. It covers the mechanics of how to make a claim.
At SACM14000+ there is some guidance on how to deal with tax adjustments that are not claims.
This guidance also covers bank payroll tax to the extent that a taxable company claims overpayment relief, see SACM12000+.
But it does not provide help on specific individual claims, or what is needed for them to be valid. That specific help will be contained in other more specialised guidance covering the particular claim. For example, a specific claim relating to Capital Gains Tax will be covered in the Capital Gains Manual but the SACM may be used in conjunction with that manual for that claim.
This manual does not give guidance on organising work on claims, see for example, the Repayments Claims Manual instead.
Which years are covered?
The SACM only covers 1996-97 onwards - the years covered by self-assessment for taxpayers subject to either income tax or capital gains tax.
For periods prior to 1996-97 refer to the guidance in the Relief Instructions.
The only claims within the corporation tax self-assessment (CTSA) legislation that this manual covers are claims to overpayment relief.
The SACM does not give guidance on any other claims covered by the CTSA legislation. SeeCTM90600 for guidance on those claims.
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