From 1 April 2010, it is not possible to make a claim for the old error or mistake relief for any period. The relief is replaced by overpayment relief, see SACM12000+. You will only need the guidance in SACM Appendix 1 if you are dealing with a claim made before 1 April 2010.

The Taxes Acts draw a distinction between an error or mistake in a return and an error or mistake in a claim for relief. It is important to distinguish the two because there are differences in the conditions to be satisfied.


The provisions for claiming relief for error or mistakes in a return and error or mistakes in a claim have been amended following the introduction of ITSA and CTSA. The provisions are listed below.

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