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HMRC internal manual

Self Assessment Claims Manual

Records and Information: Where the Claim is Made Outside of a Return

See SACM4005 for what records and information the customer has to keep. The customer then has to keep those records until the end of the relevant day.

The relevant day is the later of

  1. the date on which an enquiry into the claim or the amended claim is completed, or
  2. the date on which it is no longer possible for HMRC to make an enquiry into the claim or amended claim.