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HMRC internal manual

Self Assessment Claims Manual

Definition of Claims: What are not Claims?

Our customers will very often give the word “claim” its ordinary everyday meaning. But as explained at SACM2005, requests made by taxpayers are not claims covered by this manual unless the Taxes Acts stipulate that a claim must be made

  • for a relief to be given, or
  • for something else to be done.

Perhaps the most common example of this is a request (or claim) by a customer for a repayment of tax. We may ask on our return forms whether a taxpayer wishes to “claim” a repayment of tax but nowhere does the law say that the customer needs to make a claim in order to be repaid.

In some instances taxpayers may overpay tax through their PAYE coding and not be asked to file a return. They still have a right to have that tax routinely repaid without the need to make a claim.

Some deductions are given automatically by the wording of the specific legislation without imposing the need for the customer to make a claim. Again, these are not claims covered by this manual.

Certain sections of the Taxes Acts stipulate that taxpayers should “make an application” or “give notice” in relation to a particular aspect of their tax affairs. We do not treat these as claims covered by this manual, as (unlike elections above) they are not brought within TMA70/S42.