SALF606 - Claims, Elections and Notices: Amendments of Claims
HMRC is able to correct the claim during initial
processing
para 3(1)(a), Schedule 1A
| 6.25 | An officer of the Board may ‘correct’ obvious mistakes or errors in a claim. Any such amendment must be made before the end of the period of nine months beginning with the day on which the claim is made. |
The claimant may make amendments providing the claim is not under enquiry
para 3(1)(b) & (2), Schedule 1A
| 6.26 | Similarly, a claimant may amend a claim at any time before the end of the 12-month period beginning with the day on which it is made. |
| 6.27 | But neither the claimant nor an officer of the Board can amend a claim while it is under enquiry. |
