SACM12095 - Overpayment relief: Exclusions: Case E - Grounds of claim not considered on appeal

See SACM12060 for how Case E applies to contract settlements.

Overpayment relief is not available if the grounds on which the person is claiming relief could have been put to a tribunal or court on an appeal relating to the amount paid or due.

Overpayment relief is not due if the person knew, or ought reasonably to have known, of the grounds for the claim before

  • the end of the period in which the person could have made an appeal, or
  • the date the appeal was determined by a court or tribunal, or
  • the date the appeal was determined under TMA70/S54, or
  • the date on which the person withdrew the appeal.

If more than one of these events has happened we look at what the person knew, or ought reasonably to have known, before the latest of them.

Example

Mrs Y was the subject of an enquiry into her self-assessment return. The enquiry established that her accounts deductions were overstated in respect of premises costs. The enquiry was formally settled for additional tax, interest and a penalty. Neither the closure notice nor the amendment to Mrs Y’s self-assessment on closure of the enquiry was appealed. One year later Mrs Y claimed overpayment relief for further premises costs. This was an issue that could have been dealt with by an appeal against the enquiry conclusions. Her overpayment relief claim was refused under Case E as she ought reasonably to have known that she should have dealt with any further deductions due in respect of premises costs by appealing the enquiry conclusion.

See SACM12085 for guidance on what a person ought reasonably to have known. An appellant is expected to consider and put forward all the grounds of appeal that they might rely on.

See ARTG2240 if the person wishes to make a late appeal.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Para 2(6) Schedule 1AB TMA 1970

Para 51A(6) Schedule 18 FA 1998