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HMRC internal manual

Self Assessment: the legal framework

Claims, Elections and Notices: giving effect to claims

Unless a claim is under enquiry it must be given effect as soon as is practicable

Para 4, Schedule 1A

Once a claim (or a subsequent amendment) has been made the officer of the Board (or the Board) must normally give effect to that claim ‘as soon as practicable’. This may mean:

  • that tax is discharged or repaid
  • that coding adjustments are made to reduce or repay tax through PAYE
  • that, in the case of a partnership, a discharge or repayment of tax is made for each partner.

Where a claim is subject to enquiry the action required to give effect to the claim need not be taken until that enquiry is complete. However, the officer of the Board making the enquiry has the discretion to give effect to the claim, in whole or in part, on a provisional basis.