Claims following further assessmentsA4.214 Income tax and capital gains taxWhere HMRC makes an assessment to income tax or capital gains tax following a discovery that tax has been underpaid1, and the underpayment is not attributable to a careless or deliberate action (before 1 April 2010 to the taxpayer's fraud or negligence), a 'relevant' claim or election may be made (or a previous claim or election may be withdrawn or amended) within one year of the end of the chargeable period in which the assessment was made2. A claim or election is 'relevant' in relation to an assessment if:
Where HMRC makes an assessment to income tax or capital gains tax following a discovery that tax has been underpaid1, and the underpayment is not attributable to a careless or deliberate action (before 1 April 2010 to the taxpayer's fraud or negligence), a 'relevant' claim or election may be made (or a previous claim or election may be withdrawn or amended) within one year of the end of the chargeable period in which the assessment was made2.
A claim or election is 'relevant' in relation to an assessment if:
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