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HMRC internal manual

Self Assessment Claims Manual

Making and Amending Claims: The Legislation

Specific legislation relates to the mechanics of making a claim within ITSA. The relevant sections and schedules are

  • TMA70/S42 - this section covers the procedures for making claims
  • TMA70/S43 - this section sets out the time limits
  • TMA70/SCH1A - this schedule covers claims made outside of a return
  • TMA70/SCH1B - this schedule covers claims for relief involving two or more years.