DMBM668350 - CCP: Late claims to relief
A taxpayer may claim reliefs, such as allowances, at any time within six years of the end of the chargeable period to which the claim relates.
The Inspector can accept the claim and grant the allowances, or give a formal notice refusing the claim. Where the claim is refused, the taxpayer has a right of appeal to the First Tier Tribunal.
Before judgment
Full discharge
If the tax etc. is discharged in full, discharge any interest charge and treat the costs as irrecoverable.
Partial discharge
If only part of the debt is discharged, recalculate the interest on the revised amount and file amended particulars of claim.
After judgment
Full discharge
If the debt is discharged in full, discharge any interest charge. If you are taking any enforcement action, advise the court and withdraw from that action. You should treat all costs as irrecoverable.
Partial discharge
If only part of the debt is discharged, recalculate the interest on the revised amount, notify the judgment debtor and B/F seven days before taking any enforcement action.
