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HMRC internal manual

Self Assessment Claims Manual

Who can claim: Overview

Any person may be able to make a claim for overpayment relief if they have

* paid income tax, CGT, Class 4 NIC, bank payroll tax or corporation tax which they believe was not due, or
* have been assessed for tax that they believe is not due.

See the particular guidance for claims to overpayment relief at

* SACM12030 where the tax was paid voluntarily by someone else
* SACM12035 where employers have made incorrect payments
* SACM12040 where contractors have made incorrect payments
* [SACM12045](https://www.gov.uk/hmrc-internal-manuals/self-assessment-claims-manual/sacm12045) where the claim relates to a mistake in a partnership return
* BPTM4055 where a claim relates to bank payroll tax.

SACM12050+ explains what the person can claim.

Para 1 Schedule 1AB TMA 1970

Para 51(1) Schedule 18 FA 1998, as amended

Para 31 Schedule 1 FA 2010