Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Self Assessment Claims Manual

HM Revenue & Customs
, see all updates

Appendix 1: Old Error or Mistake Relief: Class 4 NIC

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 error or mistake in a return provisions also apply to Class 4 NIC.