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HMRC internal manual

Self Assessment Claims Manual

Appendix 1: Old Error or Mistake Relief: 'Return'

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.

The word `return’ includes any statement or declaration under the Taxes Acts (TMA70/S118), whether or not made by the claimant. For instance, a statutory return in respect of the claimant completed by the claimant’s employer would qualify. Accounts and computations should also be regarded as covered by the word `return’.

Where the assessment which is alleged to be excessive is not based on the taxpayer’s return (an estimate for example) or the taxpayer has made no return, there is no ground for relief. Although the assessment may be excessive it will not be excessive `by reason of some error or mistake in a return’ TMA70/S33 (1).

See SACM20015 for errors or mistakes in claims to relief which are not required to be made in a return.