Commentary

A4.220A Error or mistake claims before 1 April 2010

Administration and compliance

A4.220A Error or mistake claims before 1 April 2010

A4.220A Error or mistake claims before 1 April 2010

The error or mistake provisions described in this article are replaced by overpayment relief as described at A4.219–A4.220 and are accordingly repealed. No claims could be made on or after 1 April 2010. The commentary below is retained for historical interest and reference.

Under self-assessment, a taxpayer may correct his return within 12 months of the filing date1 and, where the mistake is in a claim, a supplementary claim may be made within the time for making the original claim2. The need for an error or mistake claim under TMA 1970, s 33, even before its replacement (see A4.219–A4.220), was therefore much reduced following the introduction of self-assessment.

A person who had paid

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