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HMRC internal manual

Self Assessment Claims Manual

Updates: Self Assessment Claims Manual

2016

published amendments

Overpayment relief: Legislation
First paragraph removed
Overpayment relief: Commencement
Guidance amended
Overpayment relief: Overview
Amended throughout

published amendments

Overpayment relief: Legislation
Sub heading removed
Overpayment relief: Commencement
Sub heading removed and fomatting change
Overpayment relief: Overview
Guidance strengthened around overpayment relief

published amendments

Overpayment relief: Time limits for making a claim
Guidance strengthened around overpayment relief
Overpayment relief: Form of claims
Guidance strengthened around overpayment relief
Overpayment relief: Exclusions: Cases G and H - Practice generally prevailing
Guidance strengthened around overpayment relief
Overpayment relief: Exclusions: Case F - HMRC proceedings
Guidance strengthened around overpayment relief
Overpayment relief: Exclusions: Case E - Grounds of claim not considered on appeal
Guidance strengthened around overpayment relief
Overpayment relief: Exclusions: Case D - Grounds of claim considered on appeal
Guidance strengthened around overpayment relief
Overpayment relief: Exclusions: Case C - Other relief out of time
Guidance strengthened around overpayment relief
Overpayment relief: Exclusions: Case B - Other relief available
Guidance strengthened around overpayment relief
Overpayment relief: Exclusions: Case A - Mistakes in other claims
Guidance strengthened around overpayment relief
Who can claim: Partnerships
Guidance strengthened around overpayment relief
Guidance strengthened around overpayment relief
Overpayment relief: Exclusions: Overview
Guidance strengthened around overpayment relief
What the person can claim: Contract settlements
Guidance strengthened around overpayment relief
What the person can claim: Excessive assessments arising from provisional figures
Guidance strengthened around overpayment relief
What the person can claim: Losses
Guidance strengthened around overpayment relief
What the person can claim: Overview
Guidance strengthened around overpayment relief
Who can claim: Subcontractors or contractors
Guidance strengthened around overpayment relief
Who can claim: Employees or employers
Guidance strengthened around overpayment relief
Who can claim: Tax paid by someone else
Guidance strengthened around overpayment relief
Who can claim: Overview
Guidance strengthened around overpayment relief

published amendments

Overpayment relief: Special relief: Penalties, surcharges and interest
Subject headings added to make guidance clearer
Overpayment relief: Equitable liability replaced by special relief
Hyperlinks corrected to take user to correct page
Overpayment relief: Error or mistake relief claims no longer possible
Strap line removed from top of page
Overpayment relief: Transitional rules - mistakes in certain 2004-05 or 2005-06 self-assessment returns
Strap line removed from top of page
Overpayment relief: Repayment supplement
Strap line removed from top of page
Overpayment relief: Discovery assessments
Strap line removed from top of page
Overpayment relief: Dealing with claims
Update to overpayment relief guidance

published amendments

Overpayment relief: Form of claims
Corrected spelling error

published amendments

Overpayment relief: Special relief: Contents
New page SACM12245 added
Overpayment relief: Special relief: Condition A - Unconscionable to recover or not to repay an amount
Page amended to explain in more detail the term 'unconscionable'

published amendments

Repayments: Requests for Repayments
Link to SACM2005 amended to the correct page SACM2010

published amendments

Making Enquiries into Claims: Time Limits
First paragraph amended

2017

published amendments

Who can claim: Partnerships
Minor formatting change
Consequential Claims after Assessment and Amendment: Averaging for Farmers and Creative Artists
Minor formatting change

published amendments

Appendix 1: Old Error or Mistake Relief: Causal Link
Minor reformatting change

published amendments

Unsuccessful Attempts to make a Claim or Election: Late Claims - Enquiry Into
Links amended to new intranet pages
Introduction: About this Manual - What is it for?
Link amended to new intranet page
Unsuccessful Attempts to make a Claim or Election: Late Claims - Who Decides Whether to Accept and How?
Link amended to new intranet page
Unsuccessful attempts to make a claim or election: late claims - can claim be accepted?
Link amended to new intranet page
Unsuccessful Attempts to Make a Claim or Election: Incorrect Claims
Link amended to new intranet page

published amendments

Consequential Claims after Assessment and Amendment: Culpable Additions
Link amended to new intranet page
Repayments: Requests for Repayments
Link amended to new intranet page
Appendix 1: Old Error or Mistake Relief: PAYE & VAT Settlements
Links amended to new intranet pages
Appendix 1: Old Error or Mistake Relief: Dealing with Claims
Link amended to new intranet page
Appendix 1: Old Error or Mistake Relief: 'All Relevant Circumstances'
Link amended to new intranet page
Appendix 1: Old Error or Mistake Relief: Assessment
Links amended to new intranet pages
How to Deal with Tax Adjustments that are not Claims?: What if the Customer Disagrees with your Conclusions - Other Cases
Links amended to new intranet pages
How to deal with tax adjustments that are not claims?: dealing with requests made in returns and outside returns
Link created
Links amended to new intranet pages
Overpayment relief: Special relief: What is covered
Links amended to new intranet pages
Overpayment relief: Equitable liability replaced by special relief
Links amended to new intranet pages
Overpayment relief: Discovery assessments
Link amended to new intranet page
Overpayment relief: Exclusions: Case E - Grounds of claim not considered on appeal
Links amended to new intranet pages
Overpayment relief: Exclusions: Case D - Grounds of claim considered on appeal
Link amended to new intranet page
Overpayment relief: Exclusions: Case C - Other relief out of time
Link amended to new intranet page
Overpayment relief: Exclusions: Case B - Other relief available
Links amended to new intranet pages
What the person can claim: Contract settlements
Link amended to new intranet page
What the person can claim: Excessive assessments arising from provisional figures
Link amended to new intranet page
Who can claim: Subcontractors or contractors
Links amended to new intranet pages
Who can claim: Employees or employers
Link amended to new intranet page
Who can claim: Overview
Link removed

published amendments

Overpayment relief: Special relief: Further conditions
EIS Worthing address removed as all special relief claims now go to Edinburgh

published amendments

Who can claim: Employees or employers
'Tax Administration Advice' amended to 'Tax Administration, Litigation and Advice (TALA)'
Overpayment relief: Dealing with claims
'Tax Administration Advice' amended to 'Tax Administration, Litigation and Advice (TALA)'