Commentary

A4.221 Special relief (formerly equitable liability)

Administration and compliance

A4.221 Special relief (formerly equitable liability)

A4.221 Special relief (formerly equitable liability)

With effect from 1 April 2011 a statutory 'special relief' allows HMRC to give effect to a claim for relief for overpaid tax where the usual time limits for such relief have expired1. This relief replaced the former concessionary relief known as equitable liability2.

Relief is only available to taxpayers in receipt of a self-assessment determination made by HMRC in the absence of a self-assessment return being submitted3 and where the following specific conditions are met:

  1.  

    (a)     it would be unconscionable (see below for discussion of the definition of this) for HMRC to seek to

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