AH2425 - Appeals Handbook: ITSA: Claims: claims outside ITSA

A claim made by an individual who is not within ITSA, and therefore does not receive a return form or a notice-to-file from us, is dealt with in accordance with the ITSA rules for dealing with claims. The claim is dealt with in the same way as any other claim made outside a return.

The claim can either be accepted or enquired into. If an enquiry is opened the claimant has rights of appeal in relation to:-

• the issue of a notice to produce documents, etc (AH2405)
• the application for a closure notice (AH2410)
• a conclusion stated by, an amendment made by or a decision contained in a closure notice (AH2415).

See EM7300+ for more guidance on enquiries into claims outside a return.

The claim can also be corrected if it contains an obvious error. There is no right of appeal against the correction of a claim outside a return (see AH2420).