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    1. Home
    HMRC internal manual

    Self Assessment Manual

    From:
    HM Revenue & Customs
    Published
    8 April 2016
    Updated:
    8 May 2025 - See all updates
    1. Back to contents

    SAM114000 - Repayments: claims made outside a return: contents

    1. SAM114001
      Introduction
    2. SAM114010
      Claims: carry back of losses / pension contributions
    3. SAM114012
      Examples of giving effect to carry back relief
    4. SAM114020
      Claims: coding claims
    5. SAM114030
      Claims: corrections
    6. SAM114040
      Claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010
    7. SAM114041
      Claims: error or mistake (Action Guide) - replaced by ‘overpayment relief’ from 1 April 2010
    8. SAM114045
      Claims: overpayment relief
    9. SAM114046
      Claims: overpayment relief (Action Guide)
    10. SAM114050
      Claims: form of claim
    11. SAM114060
      Claims: involving two or more years
    12. SAM114070
      Claims: made after the time limit
    13. SAM114080
      Claims: time limits for claims and amendments to claims
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