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

HMRC internal manual

Self Assessment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Making and amending claims: can claims only be made within a return?

Section 42(2) says that where the customer has received a notice to file a return, a claim must wherever possible

  • be made in a return, or
  • be made in an amendment to a return.

Paragraph 2(2) of Schedule 1B TMA70 lifts this restriction for claims to loss relief involving two or more years.

In the case of a partnership any claim made under the provisions listed in S42(7) must be made in the partnership return, although there are some circumstances when the claim may be made outside of the return (see below).

If a claim is received after the return is filed but within the amendment window of twelve months from the statutory filing date, we treat this as an amendment to the return.

This satisfies the interaction of TMA70/S42 and S9ZA as Section 42(5) says that a claim within a return includes a claim made by way of an amendment to a return.

Where claims cannot be made in a return they can be made outside a return.

For years 2012 -2013 onwards, there will be some customers who have received a notice to file a return, but we agree to their request to withdraw the notice to file a self assessment tax return (TMA70/S8B). Those customers will be able to make a claim for that year outside a return.

Examples of claims which cannot be made within a return

  • A claim by someone who is outside SA and does not receive a notice to file a return.
  • A claim by someone who received a notice to file a return for the year of the claim, but we agree to withdraw the notice to file a self assessment tax return for that year.
  • A claim that can be made before the end of the tax year or before the notice to file a return is issued.
  • A claim that can still be made after the return amendment window has closed, because the time limit has not yet passed.

Note. Section 42(3) removes the need for a claim to be quantified or made in a return where it is a claim to be given effect by adjustment of the PAYE coding.

This results in claims being made earlier than usual: for example, before the end of the relevant tax year.

In practice some degree of quantification is necessary in order to give the relief but this need not be an exact or final figure.