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 time limits for claiming relief for error or mistakes in a return were amended following the introduction of ITSA and CTSA. The time limits are set out below.

Pre-SA and CTSA – TMA70/S33.

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