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HMRC internal manual

Self Assessment Claims Manual

Overpayment relief: Legislation

Section 100 and Schedule 52 of FA 2009 introduce new legislation for claiming overpayment relief at

* Schedule 1AB TMA 1970 for overpaid income tax and CGT, and
* Paragraphs 51A-G of Schedule18 FA 1998 for overpaid corporation tax.

Paragraph 31 of Schedule 1 FA 2010 applies the overpayment provisions to bank payroll tax with effect from 31 August 2010.

The overpayment relief rules replace the rules for claiming error or mistake relief, which were at

* Section 33 TMA 1970 for individuals,
* Section 33A TMA 1970 for partnerships, and
* Paragraph 51 Schedule 18 FA 1998 for companies.