Amending and correcting claim

Amendment by claimant

Correction by WRA


Excessive repayment

Overpayments of interest

Claim for relief against double assessment

Claims for relief


Claims for relief for overpaid tax

Contract settlements

Duty to keep records

Enquiry into claim

Giving effect to claim

Grounds for rejecting claim

Failure to take alternative action

Mistakes in claim

Unjustified enrichment

Income tax

Interest payable

Overpaid levy

Procedure for making claims


Partnerships as claimants

Time limits


Reimbursement arrangements

Rents, excess duty