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

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