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.