[SACM20045] Appendix 1: Old Error or Mistake Relief: Time Limits
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.