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HMRC internal manual

Self Assessment Claims Manual

Giving Effect to Claims: As Soon as Practicable


Once a claim (or a subsequent amendment) has been made, the officer of the Board (or the Board if that is appropriate) must normally give effect to the claim “as soon as is practicable”. This may mean that

  • tax is discharged or repaid
  • an adjustment is made to the PAYE code number to reduce the tax payable or repay tax overpaid
  • individual partners benefit from a discharge or repayment of tax where a claim was made by the partnership.

Wherever possible a claim or election must be included in a self-assessment tax return (or an amendment to a return). By inclusion the taxpayer automatically makes it known through entries in the return how the claim is to take effect.

Where the claim results in a repayment of tax, that repayment will be made, subject to the security checks that are an integral part of the repayment process. The return as a whole, including the claim, still remains subject to the “check later” process and an enquiry may be opened if risks are established.

Where it isn’t possible to include the claim in a return, the claim is still subject to the same “process now check later” procedure that applies to returns.

See SACM6010 for giving effect to claims which are subject to enquiries