Commentary

A4.220 Circumstances when overpayment relief claims cannot be made

Administration and compliance

A4.220 Circumstances when overpayment relief claims cannot be made

A4.220 Circumstances when overpayment relief claims cannot be made

HMRC can deny overpayment relief if the claim falls within one of the following cases1:

Case A — where the amount paid is excessive because of a mistake. This includes a mistake in a claim, election or notice or failing to make a claim. It also includes a mistake in allocating (or failing to allocate) expenditure to a capital allowances pool or when calculating capital allowances in bringing a disposal value into account (or failing to do so).

This means that there can be no claim for overpayment relief in a return where a deliberate choice has been made between two valid alternatives but it turns out that the chosen alternative may not be to the taxpayer's best advantage, for example where he has chosen to claim one type of capital allowance rather than another.

Case B — where the taxpayer can claim income tax, capital gains tax or

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial