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HMRC internal manual

Self Assessment Claims Manual

HM Revenue & Customs
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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

  1. an excessive assessment (see SACM20035)
  2. tax charged under it which has been paid (see SACM20070)
  3. an error or mistake in a return (see SACM20015, SACM20025 and SACM20030)
  4. a causal link between the error or mistake and the excessive assessment (see SACM20040)
  5. the claim to be made within the statutory time limit (see SACM20045)