BIM75220 - Trade losses - claims to relief: Changes to claims

Once a loss relief claim has been made it can only be changed by:

• the claimant amending it within the amendment window;
• an officer amending it as an obvious error or as part of their enquiry settlement (by formal amendments/assessments or contract);
• a discovery assessment being raised after the enquiry window has closed; or
• a supplementary claim being made within the original time limit for making the claim because of an error or mistake in the claim (TMA70/S42 (9)).

For information on making and amending claims and supplementary claims see SACM3000 onwards.