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HMRC internal manual

Self Assessment: the legal framework

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HM Revenue & Customs
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Claims, Elections and Notices: miscellaneous provisions on claims

Supplementary claims

Section 42(9)

A taxpayer may make a supplementary claim where an error or mistake has been discovered in the original claim, providing the time limit for making the original claim has not expired. This rule applies whether the original claim was made using the Section 42 or Schedule 1A procedures.

Claims, elections and notices that must be made on behalf of a partnership

Section 42(6) & (7)

There are a number of claims, elections and notices in the Taxes Acts that must be made on behalf of a partnership as if it were an individual. These may be made by either:

  • Section 42 procedures by inclusion in a partnership tax return, or
  • Schedule 1A procedures. In any such case the partners may nominate one of their number to make the claim.

A list of the claims, elections and notices that must be made at partnership level is included at Section 42(7).

Claims by trustees, guardians, tutors and curators

Section 42(8)

Trustees, guardians, tutors and curators may make claims on behalf of incapacitated persons (as defined at section 118(1)). Similarly, anyone assessed in a representative capacity may make a claim for the repayment or discharge of tax.