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.

LEGISLATION

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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