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HMRC internal manual

Self Assessment Claims Manual

HM Revenue & Customs
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Overpayment relief: Exclusions: Case A - Mistakes in other claims

Overpayment relief is not due where the amount paid, or due, is excessive because of a mistake

  • in any other formal claim, election or notice, or
  • in making any other claim or election, or giving a notice, or failing to do so, or
  • in allocating expenditure to a capital allowances pool, or failing to do so, or
  • in bringing a disposal value into account for capital allowances purposes.


Derek obtains a bank loan for the specific purpose of buying a new car for business use. There are already three other cars available for use in respect of which each year he claims Capital Allowances.

Where a separate loan is obtained to buy a specific business asset the interest on that loan is an allowable deduction in computing business profits (see BIM45675).

On the 1 January 2012, Derek submits his 2010-11 return online. In August 2013 Derek realises that he did not include the interest payments from the bank loan in his profit and loss account. He also forgot to claim Capital Allowances in respect of the new car. A claim to Capital Allowances must be made in a Self- Assessment return.

As Derek is too late to amend his 2010-11 return any overpayment relief claim will be restricted to the relief due in respect of the omitted interest payments. Having made an enquiry into the claim no relief can be given in respect of the omitted Capital Allowances as it is excluded under Case A.

If a person claims that they have overpaid or been overcharged tax due to a mistake in any other claim, see SACM3040.

If a person claims that they have overpaid or been over-charged tax because they failed to make any other claim, see SACM10035.

Para 2(2) Schedule 1AB TMA 1970

Para 51A(2) Schedule 18 FA 1998