Beta This part of GOV.UK is being rebuilt – find out what this means

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 12 May 2011 (see the update index for all updates)

Page Details of update
   
SACM12210 Overpayment relief: guidance on the introduction of special relief and the withdrawal of equitable liability.
SACM12215 Overpayment relief: Special relief
SACM12220 Overpayment relief: guidance on the scope of the special relief.
SACM12230 Overpayment relief: overview of the conditions for special relief
SACM12240 Overpayment relief: guidance on condition A for special relief
SACM12250 Overpayment relief: guidance on condition B for special relief
SACM12260 Overpayment relief: guidance on condition C for special relief
SACM12270 Overpayment relief: guidance on penalties, surcharges and interest following special relief