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HMRC internal manual

Self Assessment Claims Manual

Overpayment relief: Exclusions: Case D - Grounds of claim considered on appeal

See SACM12060 for how Case D applies to contract settlements.

If an assessment has been determined on appeal by the tribunal, overpayment relief is not available if the overpayment relief claim is on the same basis as the appeal. The tribunal’s determination of the point is final.

Similarly, if the appeal was determined by agreement or by a deemed agreement under TMA70/S54 (see ARTG2720-50), that determination is also final.

Para 2(5) Schedule 1AB TMA 1970

Para 51A(5) Schedule 18 FA 1998