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.

No relief shall be given

on the ground of an alleged error in the basis of computation of liability

if the return was made on the basis, or

in accordance with the practice generally prevailing

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