SACM20030 - Appendix 1: Old Error or Mistake Relief: 'Return'
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 word return' includes any statement or declaration under the Taxes Acts (TMA70/S118), whether or not made by the claimant. For instance, a statutory return in respect of the claimant completed by the claimant's employer would qualify. Accounts and computations should also be regarded as covered by the word °ù±ð³Ù³Ü°ù²Ô바카라 사이트™.
Where the assessment which is alleged to be excessive is not based on the taxpayer바카라 사이트™s return (an estimate for example) or the taxpayer has made no return, there is no ground for relief. Although the assessment may be excessive it will not be excessive `by reason of some error or mistake in a return바카라 사이트™ TMA70/S33 (1).
See SACM20015 for errors or mistakes in claims to relief which are not required to be made in a return.