SACM20045 - Appendix 1: Old Error or Mistake Relief: Time Limits

From 1 April 2010, it is not possible to make a claim for the old error or mistake relief for any period. The relief is replaced by overpayment relief, see SACM12000+. You will only need the guidance in SACM Appendix 1 if you are dealing with a claim made before 1 April 2010.

The time limits for claiming relief for error or mistakes in a return were amended following the introduction of ITSA and CTSA. The time limits are set out below.

Pre-SA and CTSA - TMA70/S33.

A person who believes he has been overcharged in a tax assessment by reason of some error or mistake in any return may claim relief in respect of the overcharge not later than six years after the end of the year of assessment in which the assessment was made, or within six years of the end of the accounting period in which the assessment was made if a company.

This applies to Income Tax and Capital Gains Tax for years up to and including 1995/96 and to Corporation Tax for accounting periods ending before 1 July 1999.

SA

TMA70/S33 (as amended by FA94)

A person who believes he has been overcharged in a tax assessment by reason of some error or mistake in any return may claim relief in respect of the overcharge not later than five years after the 31 January next following the year of assessment to which the return relates.

TMA70/S33A

The representative partner of the partners of a partnership who believe they have been overcharged in their self - assessments by reason of some error or mistake in a partnership statement may claim relief in respect of the overcharge not later than five years after the filing date. The filing date is defined in TMA70/S12AB.

This applies to Income Tax and Capital Gains Tax for 1996/97 onwards.

CTSA

FA98/SCH18/PARA51

A company which believes it has been overcharged in a tax assessment by reason of an error or mistake in a return may claim relief in respect of the overcharge no later than six years after the end of the accounting period to which the return relates.

The time limit for making a claim to relief under the above provisions is strictly applied. It may only be extended in circumstances where the provisions of ESC/B41 (Claims to repayment of tax) are satisfied.

Any difficulties concerning the possible application of ESC/B41 should be referred to Central Policy (Tax Administration Advice).