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HMRC internal manual

Self Assessment Claims Manual

From
HM Revenue & Customs
Updated
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Definition of Claims: What are Claims?

Claims

TMA70/S42(1)

TMA70/S118(1)

For the purposes of this manual something is a “claim” where the Taxes Acts say that a claim can be made

  • for the relief to be given, or
  • for any other thing to be done.

These claims are subject to TMA70/S42 unless the legislation says that S42 does not apply.

The “Taxes Acts” are defined at TMA70/S118(1).

An example of a claim covered by this manual is a claim for relief in respect of trading losses under ICTA88/S380. The legislation applying to that relief says “any person…..may, by notice given….., make a claim for relief…”

So it is clear that a claim for relief is involved here and as it is within TMA70/S42, this manual will cover it.

If you are considering a case and are not sure whether a claim is involved you will need to check whether the relevant legislation mentions the making of a claim. If it does this manual will be relevant. If necessary contact the specialist for the provision being considered and ask them.

Elections

Some sections of the Taxes Acts stipulate that taxpayers should make an “election” in relation to a particular aspect of their tax affairs and these are usually made in writing. TMA70/S42(10) says

This section (except subsection 1A above) shall apply in relation to any elections as it relates to claims.

This means that you treat elections as you would claims.