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HMRC internal manual

Self Assessment Claims Manual

From
HM Revenue & Customs
Updated
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Appendix 1: Error or Mistake Relief: Overview

From 1 April 2010, it is not possible to make a claim for the old error or mistake relief for any period.  The relief is replaced by overpayment relief, see SACM12000+.  You will only need the guidance in SACM Appendix 1 if you are dealing with a claim made before 1 April 2010.

From 1 April 2010, it is not possible to make a claim for the old error or mistake relief for any period. Overpayment relief, see SACM 12000+, replaces the old error or mistake rules for individuals, partnerships and companies.

If, exceptionally, you need to refer to the old guidance for error or mistake relief, for example if you are dealing with an old claim that was made before 1 April 2010, see the guidance in the appendix.