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HMRC internal manual

Self Assessment Claims Manual

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HM Revenue & Customs
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What the person can claim: Excessive assessments arising from provisional figures

Guidance to completing SA returns allows taxpayers to provide provisional figures rather than miss the filing deadline if the final figures are not available in time. Taxpayers should only provide provisional figures if there is a good reason to do so and must send in the final figures as soon as possible. See (This content has been withheld because of exemptions in the Freedom of Information Act 2000) , SAM121190 and CTM93280 for further information on when and how a taxpayer may complete a SA return using provisional figures.

If a taxpayer has included provisional figures in a SA return and not amended them before the closure of the amendment window you may allow a claim for overpayment relief if the final figures result in a net reduction in the tax charged.

The claim must still satisfy all the conditions for overpayment relief. Case C will therefore disallow a claim if the taxpayer ought reasonably to have known what the final figures were, either when they made their return or before the closure of the amendment window, see SACM12085.

Where revised figures would result in an increase in the self-assessment you can make a discovery assessment(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

Section 29 TMA 1970

Para 1 and para 2(4) Schedule 1AB TMA 1970

Para 41, 51 and 51A(4) Schedule 18 FA 1998, as amended