Appendix 1: Old Error or Mistake Relief: Essential Conditions
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.
There are a number of conditions which need to be satisfied before a claim under the error or mistake in a return provisions is accepted. Among the essential pre-requisites are
- an excessive assessment (see SACM20035)
- tax charged under it which has been paid (see SACM20070)
- an error or mistake in a return (see SACM20015, SACM20025 and SACM20030)
- a causal link between the error or mistake and the excessive assessment (see SACM20040)
- the claim to be made within the statutory time limit (see SACM20045)