Commentary

A4.201 Claims and elections—introduction

Administration and compliance

A4.201 Claims and elections—introduction

Division A4.2     Claims and elections

For updates affecting this Division please see Part A0 Updates

A4.201 Claims and elections—introduction

For the latest New Development, see ND.1612.

Claims

The Taxes Acts provide for various reliefs, allowances, repayments of tax (including tax credits) to be given on the making of a claim to an HMRC officer1. The claim must be capable of quantification at the time it is made2 and is subject to formal procedures depending on whether it is included in a return or made outside of a return, and whether it involves more than one tax year3 (see also A4.203). Claims

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