HMRC may amend a claim made outside a return to correct any obvious errors or mistakes (TMA70/SCH1A/PARA3(1)(a)). This could include correction of arithmetic errors or errors of principle. There is no right of rejection of a correction of a claim corresponding to the right of rejection of a correction of a return (AH2130). This is because HMRC has 9 months from receipt of the claim in which to make a correction whereas the claimant has 12 months from that date to amend the claim (TMA70/SCH1A/PARA3(1)(b)). Consequently, if HMRC corrects a claim the claimant has at least 3 months in which to amend the claim and effectively reject the correction so no statutory right of rejection is necessary.
