RE1 - Introduction: general

A taxpayer must normally make a specific claim to relief before you can give him that relief. Although taxpayers are responsible for claiming reliefs, you should

• draw their attention to any reliefs to which they seem to be entitled but have not claimed
• give advice freely to all who wish to know
• • about their rights and liabilities, or
  • how to claim reliefs, and

• send copies of any explanatory leaflets which you think will be helpful to them. There is a list of the leaflets in AD/APP1, List 16. AD1b tells you when to issue particular leaflets in the personal taxation series.

Where a taxpayer is entitled to more than one relief the order in which he claims them is not important. The order in which you give certain reliefs is however important and is explained in RE72, 73 and 90. But the taxpayer does have the right to claim the full amount of one relief and not to claim another to which he is also entitled.