SAM124040 - Returns: view and amend return: claims to overpayment relief
Where a taxpayer discovers that he has made an error or mistake in his self assessment, he has the right to amend it within 12 months of the statutory filing date. For amendment purposes, the statutory filing date is 31 January following the end of the tax year or 3 months from receipt of a Notice to File by the taxpayer (if it바카라 사이트™s a late issue), whichever is the later. Where this time limit has lapsed, he is still entitled to make a claim to 바카라 사이트˜overpayment relief바카라 사이트™ under Section 1AB TMA 1970; the time limit is 4 years from the end of the relevant tax year.
For more information about claims to 바카라 사이트˜overpayment relief바카라 사이트™ see business area 바카라 사이트˜Repayments바카라 사이트™, section 바카라 사이트˜Claims made outside a return바카라 사이트™ (SAM114000 onwards).