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HMRC internal manual

Self Assessment Claims Manual

Recent changes to this guidance

Below are details of the amendments that were published on 24 March 2010
(see the update index for all updates)

Section Details of update
SACM12000+ This chapter has been rewritten and provides technical guidance about Schedule 52 Finance Act 2009 - ‘Recovery of overpaid tax’. It explains about claims for overpayment relief, which replaces the old error or mistake rules for individuals, partnerships and companies.
The guidance about error or mistake relief has been moved to SACM Appendix 1.