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

HMRC internal manual

Self Assessment: the legal framework

Claims, Elections and Notices: Claims, Elections and Notices not included in Tax Returns: a 'process now - check later' scheme applies to any claim not included in a Tax Return

Section 42(11) and Schedule 1A

Where a claim is included in a tax return HMRC can use the normal enquiry procedures for tax returns to check the correctness of the claim (section 9A(4)). These procedures allow HMRC to check the claim on its own, or to review the claim as part of a wider enquiry including other parts, or the whole, of the tax return.

But the enquiry legislation described in SALF400 does not apply to any claim not included in a tax return, or not forming the basis of an amendment to a tax return. Therefore, there are a parallel set of ‘process now - check later’ procedures to deal with the making, and checking, of any such claims.

Schedule 1A also provides a framework for establishing the finality of any claim made outside a tax return.