Updates: Self Assessment Claims Manual
2025
Overpayment relief: Dealing with claims
The guidance at SACM12160 has been updated to make it clear that HMRC discretion does not extend the time limit for making a claim.
Overpayment relief: Dealing with claims
Concluding an enquiry wording amended and ink to SACM8055 added.
2024
What the person can claim: Losses
Broken link fixed
Overpayment relief: Time limits for making a claim
Second paragraph amended
Overpayment relief: Form of claims
Addresses updated
Overpayment relief: Discovery assessments
New second bullet point added in the third paragraph
Overpayment relief: Discovery assessments
Link to EM3255 amended to EM3232
Overpayment relief: Discovery assessments
Link to page SAM20010 fixed
Overpayment relief: Repayment supplement
Link to SAM111000 fixed
Making Enquiries Into Claims: Claim Made on a Return for a Different Year
Tax year 2004-05 added to paragraph which starts with 'Had the 2005-06 return been filed'
2023
Overpayment relief: Form of claims
Sixth bullet point amended
Making and Amending Claims: How Should Claims be Made
Eighth bullet point amended
Consequential Claims after Assessment and Amendment: Culpable Additions
Last paragraph updated. Head Office section replaced with Technical team
On the page where it says 'S2AC' amended to 'S12AC'
How Claims affect Payments on Account: What are Claims
Final paragraph removed
2022
What the person can claim: Losses
Second paragraph amended
Overpayment relief: Time limits for making a claim
Second paragraph amended
Recent changes to this guidance
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Recent changes to this guidance
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Recent changes to this guidance
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Recent changes to this guidance
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Recent changes to this guidance
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Recent changes to this guidance
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Recent changes to this guidance
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Self Assessment Claims Manual: recent changes
Page archived 바카라 사이트“ Old legacy update page no longer required
Self Assessment Claims Manual: recent changes
Page archived 바카라 사이트“ Old legacy update page no longer required
Self Assessment Claims Manual: recent changes
Page archived 바카라 사이트“ Old legacy update page no longer required
Self Assessment Claims Manual: recent changes
Page archived 바카라 사이트“ Old legacy update page no longer required
Self Assessment Claims Manual: recent changes
Page archived 바카라 사이트“ Old legacy update page no longer required
Self Assessment Claims Manual: recent changes
Page archived 바카라 사이트“ Old legacy update page no longer required
Self Assessment Claims Manual: recent changes
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Self Assessment Claims Manual: recent changes
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SACM - Self Assessment Claims Manual: update index
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What the person can claim: Losses
Second paragraph amended
2021
Making Enquiries Into Claims: Amendment of a Claim During an Enquiry
Guidance amended under subheading 'In a Return'
New page SACM12500 added
Overpayment relief: Form of claims
New final paragraph added
Definition of Claims: What are Claims?
New subheading guidance added - 'Distinction between a claim and an election'
Unsuccessful Attempts to Make a Claim or Election: Unsatisfactory Claims
Guidance amended under subheading 'Unsatisfactory claims made outside a return'
Guidance amended under subheading 'Other considerations'
Unsuccessful Attempts to make a Claim or Election: Late Claims - Enquiry Into
Guidance amended under subheading 'Claims made outside a return'
Overpayment relief: Special relief: Further conditions
Fifth paragraph amended
Claims involving two or more years: background and legislation
Guidance amended
Claims involving two or more years: how relief is claimed and for what year
Guidance amended
Claims involving two or more years: how is the claim quantified
Guidance amended
Claims involving two or more years: how is effect given to the claim
Guidance amended
Claims involving two or more years: enquiries into claims
Guidance amended
Consequential Claims after Assessment and Amendment: Averaging for Farmers and Creative Artists
Second paragraph amended
2020
What the person can claim: Losses
New final paragraph added
Overpayment relief: Time limits for making a claim
Final paragraph amended
Appendix 1: Error or Mistake Relief: Overview
Links created to page SACM12000
Introduction: About this Manual - What is it for?
Guidance amended to remove reference to TALA
Making Enquiries into Claims: Legislation
Guidance amended to remove reference to TALA
Who can claim: Subcontractors or contractors
Guidance amended to remove reference to Central Policy (TAA)
Appendix 1: Old Error or Mistake Relief: Legislation
Guidance amended to remove reference to TALA
Appendix 1: Old Error or Mistake Relief: Time Limits
Guidance amended to remove reference to TALA
Appendix 1: Old Error or Mistake Relief: 'All Relevant Circumstances'
Guidance amended to remove reference to TALA
Appendix 1: Old Error or Mistake Relief: Dealing with Claims
Guidance amended to remove reference to TALA
2019
Consequential Claims after Assessment and Amendment: Enquiries into Late Claims in Returns
Two minor typo's corrected
Introduction: About this Manual - What is it for?
Guidance amended throughout
Definition of Claims: What are Claims?
Guidance amended throughout
Definition of Claims: What are not Claims
Guidance amended throughout
Making and Amending Claims: Who Can Make Claims
Note added to the final bullet point
Making and Amending Claims: How Should Claims be Made
Guidance amended throughout
Making and Amending Claims: Quantification by the Taxpayer
Guidance amended throughout
Making and amending claims: can claims only be made within a return
Guidance amended throughout
Making and Amending Claims: Time Limits
Guidance amended throughout
Making and Amending Claims: Amending or Correcting Claims
Guidance amended throughout
Records and Information: Where the Claim is Made Outside of a Return
Guidance amended throughout
Provisional Claims and Provisional Figures in Claims: Penalties
Guidance amended throughout
The guidance in pages SACM6005 and SACM6010 have been incorporated into this page. And this page is no longer a contents page
Making Enquiries into Claims: Legislation
Guidance amended throughout
Guidance amended throughout and page title amended
Making Enquiries Into Claims: When Do Claims Become Final
Guidance amended throughout
Making Enquiries Into Claims: Claim Made on a Return for a Different Year
Guidance amended throughout
Making Enquiries Into Claims: Closure Application Made
Guidance amended throughout
Making Enquiries Into Claims: Concluding the Enquiry
Guidance amended throughout
Consequential Claims after Assessment and Amendment: Background and Legislation
Guidance amended throughout
Consequential Claims after Assessment and Amendment: Culpable Additions
Guidance amended throughout
Consequential Claims after Assessment and Amendment: Non-Culpable Additions
Guidance amended throughout
First paragraph amended
Consequential Claims after Assessment and Amendment: Enquiries into Late Claims in Returns
Guidance amended throughout
Unsuccessful Attempts to Make a Claim or Election: Unsatisfactory Claims
Guidance amended throughout
Guidance amended throughout
Unsuccessful Attempts to Make a Claim or Election: Late Claims - What is a Late Claim
Guidance amended throughout
Guidance amended throughout
Unsuccessful Attempts to make a Claim or Election: Late Claims - Refused and Customer Disagrees
Guidance amended throughout
Unsuccessful Attempts to make a Claim or Election: Late Claims - Enquiry Into
Guidance amended throughout
Claims involving two or more years: how relief is claimed and for what year
Guidance amended throughout
Claims involving two or more years: how is effect given to the claim
Guidance amended throughout
Claims involving two or more years: enquiries into claims
Guidance amended throughout
Guidance amended throughout
Guidance amended throughout
Overpayment relief: Exclusions: Overview
Guidance amended throughout
Overpayment relief: Dealing with claims
Guidance amended throughout
Making Enquiries into Claims: Contents
Pages SACM8020 and SACM8030 archived - the guidance within these pages have been incorporated into other pages within this manual
Unsuccessful Attempts to Make a Claim or Election: Contents
Pages SACM10015 and SACM10020 archived - the guidance within these pages have been incorporated into other pages within this manual
Claims involving two or more years: contents
Pages SACM11025, SACM11030 and SACM11035 archived - the guidance within these pages have been incorporated into other pages within this manual
Pages SACM12010 and SACM12015 archived - the guidance within these pages have been incorporated into other pages within this manual
Giving Effect to Claims: As Soon as Practicable
Page archived - the guidance has been incorporated into other pages within this section
Giving Effect to Claims: Enquiries
Page archived - the guidance has been incorporated into other pages within this section
Making Enquiries into Claims: When to Open an Enquiry
Page archived - the guidance has been incorporated into other pages within this section
Making Enquiries Into Claims: Requests For Information and Documents
Page archived - the guidance has been incorporated into other pages within this section
Unsuccessful Attempts to Make a Claim or Election: Unsatisfactory Claims Made In a Return
Page archived - the guidance has been incorporated into other pages within this section
Unsuccessful Attempts to Make a Claim or Election: Unsatisfactory Claims Made Outside a Return
Page archived - the guidance has been incorporated into other pages within this section
Claims involving two or more years: what is the effect on the self-assessments?
Page archived - the guidance has been incorporated into other pages within this section
Claims involving two or more years: are the payments on account affected
Page archived - the guidance has been incorporated into other pages within this section
Claims involving two or more years: how is the payment of tax for the earlier year affected?
Page archived - the guidance has been incorporated into other pages within this section
Overpayment relief: Commencement
Page archived - the guidance has been incorporated into other pages within this section
Overpayment relief: Legislation
Page archived - the guidance has been incorporated into other pages within this section
Overpayment relief: Dealing with claims
Address added to the guidance at the top of the page
2017
Overpayment relief: Special relief: Further conditions
EIS Worthing address removed as all special relief claims now go to Edinburgh
2016
Making Enquiries into Claims: Time Limits
First paragraph amended