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HMRC internal manual

Self Assessment Claims Manual

Appendix 1: Old Error or Mistake Relief: Assessment

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 must be an assessment which is alleged to be excessive, but see EM6413 for the practice to be adopted where there is a contract settlement in an investigation case.

The error or mistake in a return provisions do not apply where there is an unsettled appeal against the assessment alleged to be excessive. If the open appeal cannot be determined by agreement under TMA70/S54, the tribunal will need to decide it. See ARTG2100 for guidance on the review and tribunal processes..

Similarly, the error or mistake in a return provisions do not apply where the self assessment which is alleged to be excessive may still be amended in the following circumstances:

SA

  • under TMA70/S9 (4)(b) where the return may be amended by the taxpayer,
  • under TMA70/S28A by the taxpayer or the officer of the Board,
  • where the time limit for appealing against a notice under TMA70/S28A (4) has not expired,

CTSA

  • under FA98/SCH18/PARA15 where the return may be amended by the company,
  • where no closure notice has been issued under FA98/SCH18/PARA32,
  • where the time limit for appealing against a closure notice has not expired