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HMRC internal manual

Self Assessment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes to this guidance

Below are details of the amendments that were published on 14 June 2010 (see the update index for all updates).

Section Details of update
   
SACM3035 Making and Amending Claims: Time Limits
Page updated to reflect the new 4 year time limit    
  SACM8035 Making Enquiries into Claims: When do claims become final?
Page updated to reflect the new 4 year time limit    
  SACM10030 Unsuccessful Attempts to make a Claim or Election: Late Claims - What is a late claim
Page updated to reflect the new 4 year time limit    
  SACM10050 Unsuccessful Attempts to make a Claim or Election: Late Claims - Enquiry into
Page updated to reflect the new 4 year time limit