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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 31 August 2010 (see the update index for all updates).

Section Details of update
   
SACM1005 Introduction: About this manual: What is it for?
The guidance has been amended to include references to the new Bank Payroll Tax (BPT) which came into effect on 31 August 2010  
SACM12005 Overpayment relief: Overview
The guidance has been amended to include references to the new Bank Payroll Tax (BPT) which came into effect on 31 August 2010  
SACM12015 Overpayment relief: Legislation
The guidance has been amended to include references to the new Bank Payroll Tax (BPT) which came into effect on 31 August 2010  
SACM12025 Who can claim: Overview
The guidance has been amended to include references to the new Bank Payroll Tax (BPT) which came into effect on 31 August 2010  
SACM12150 Overpayment relief: Form of claims
The guidance has been amended to include a reference to the new legislation for Bank Payroll Tax (BPT) which came into effect on 31 August 2010  
SACM12155 Overpayment relief: Time limits for making a claim
The guidance has been amended to include a reference to the new legislation for Bank Payroll Tax (BPT) which came into effect on 31 August 2010