Self Assessment Claims Manual: Main Contents
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Introduction |
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Definition of Claims |
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Making and Amending Claims |
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Records and Information |
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Provisional Claims and Provisional Figures in Claims |
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Giving Effect to Claims |
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Repayments |
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Making Enquiries into Claims |
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Consequential Claims After Assessment and Amendment |
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Unsuccessful Attempts to make a Claim or Election |
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Claims affecting Two or More Years |
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Overpayment relief |
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How Claims affect Payments on Account |
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How to Deal with Tax Adjustments that are Not Claims |
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Appendix 1 - Error or mistake relief |
