A4.220 Circumstances when overpayment relief claims cannot be madeHMRC 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
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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