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HMRC internal manual

Self Assessment Claims Manual

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HM Revenue & Customs
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Making and Amending Claims: Amending or Correcting Claims

Claims may be amended or “corrected” by the person making the claim or by HMRC.

There are several possibilities.

  1. The claimant may want to amend the claim after it was made, or
  2. HMRC may want to correct an obvious error, or
  3. HMRC may discover that there is something wrong with a claim or that the relief given has become excessive.

The claimant wants to amend the claim after it is made

If the taxpayer made the claim in a return then an amendment can be made no later than twelve months after the statutory filing date, under S9ZA. The amendment must be made in writing.

If the taxpayer made the claim outside a return, then an amendment can be made no later than twelve months from the date on which the claim was made, and Sch1A(3)(1)(b) applies. Again the amendment must be made in writing.

However, once an enquiry is opened the taxpayer can no longer amend the claim by virtue of Sch1A(3)(2).

If the taxpayer

  • wants to amend a claim (in or outside a return) but
  • after the original twelve months detailed above has passed then
  • providing the time limit for making the original claim has not expired

he can make a supplementary claim, in accordance with S42(9). As the supplementary claim is an amendment it must be made in writing

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HMRC want to correct an obvious error

Where HMRC wants to correct an obvious error to a claim made in a return it may do so under S9ZB. The notice must be sent to the claimant no later than nine months from the date on which the return was delivered.

In the case of a claim made in an amended return the correction may be made no later than nine months from the date of the amendment.

Where HMRC wants to correct an obvious error to a claim made outside a return it may do so under Sch1A(3)(1)(a). The notice must be sent to the claimant no later than nine months from the date on which the claim was made.

Again, once an enquiry is opened HMRC can no longer amend the claim by virtue of Sch1A(3)(2).

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HMRC discover that there is something wrong or that the relief given is excessive

Then the discovery provisions of S29 apply.