SALF601 - Claims, Elections and Notices: Outline
SALF602 Introduction
Terminology used in this chapter
Section 42(10), paragraph 1 of Schedule
1A
Paragraph 1(1) Schedule 1B
SALF603 Claims, elections and notices included in tax returns
General procedure for making claims
Wherever possible claims should be included in a tax
return
Sections 42(1), (2) & (10)
Claims must be quantified at the time they are
made
Section 42(1A)
Exceptions to the general rules
Claims given effect by a PAYE coding adjustment
Section42(3)
SALF604 Claims, elections and notices not included in tax returns
A ‘process now - check later’ scheme
applies to any claim not included in a tax return
Section 42(11) and Schedule 1A
SALF605 Procedures for making claims other than in a tax return
There are formal procedures for all claims
Paras 2(1) & (3), Schedule 1A
Para 2(2), Schedule 1A
Para 2(4)(5) & (6), Schedule 1A
SALF606 Amendments of claims
HMRC is able to correct the claim during initial
processing
Para 3(1)(a), Schedule 1A
The claimant may make amendments providing the claim
is not under enquiry
Para 3 (1)(b) & (2), Schedule 1A
SALF607 Giving effect to claims
Unless a claim is under enquiry it must be given
effect as soon as is practicable
Para 4, Schedule 1A
SALF608 Record-keeping requirement
Claimants are required to keep the records on which a
claim is based
Paras 2A(1), (2) & (3), Schedule 1A
Penalty for failure to keep or preserve records
Para 2A(4), Schedule 1A
SALF609 Enquiries into claims
HMRC is entitled to enquire into any claim
Para 5, Schedule 1A
Where no notice of enquiry is issued the claim is
final
Requests for documents, accounts or particulars
Para 6, Schedule 1A
Procedures relating to requests for documents the
same as for tax returns
Para 6(3A) to (3C) and para 6A, Schedule 1A
and Section 19A(3) to (11)
SALF610 Settlement of an enquiry
Amendment of claims following an enquiry
Para 7(1)(2)(3) and (4), Schedule 1A
Application for a direction that an enquiry is
complete
Para 7(5), Schedule 1A
Appeals against amendments by the officer of the
Board
Para 9, Schedule 1A
Giving effect to amendments made after completion of
an enquiry
Para 8, Schedule 1A
Para 9(4), Schedule 1A
SALF611 Claims given effect by a carry back of relief to an earlier year
Schedule 1B/Para 2(2)
All such claims are quantified by reference to the
tax difference in the ‘earlier year’
Para 2(4)
Any such claim is to be given effect in ‘the
later year’
Schedule 1B/Para 2(3) & (6)
Repayment interest
ICTA88/S824(2C) & (3)(ab)
SALF612 Miscellaneous provisions on claims
Supplementary claims
Section 42(9)
Claims, elections and notices that must be made on
behalf of a partnership
Section 42(6) & (7)
Claims by trustees, guardians, tutors and
curators
Section 42(8)
SALF613 Time limits for claims
Section 43(1) & FA98/SCH18 paragraph 55
