Where specifically requested, an additional repayment of relief
arising from Schedule 1B claims can be made within certain limits
of all or part of the amount retained to cover the unpaid liability
for the earlier year that is due at a later date.
Note: Prior to 19 December 2002, repayment of
relief arising from all Schedule 1B claims was restricted to cover
any outstanding liability for the earlier year, regardless of
whether that liability was already due or was due in the future.
The relaxation in the rules does
not apply to Schedule 1B claims for relief for
farming, literary and artistic spreading.
Note: For new or amended Schedule 1B claims you
must first establish the validity of the claim by following the
guidance in subjects 'Claims: Involving two or more years’ (
SAM114060) and 'Claims: Carry back of
losses / pension contributions' (
SAM114010). You must also take account
of any local practices such as those involving claims for Film
Industry losses.
The taxpayer may contact you by telephone to request further
repayment of the relief from their Schedule 1B claim. Alternatively
some taxpayers may include a note on their return in the
'Additional Information' box or may include a letter with their
return requesting full repayment of the relief resulting from their
claim.
Where full repayment has been requested on or with the
return, the additional repayment should be dealt with after any
automatic repayment has been posted to the SA record following
capture of the return, but you do not need to wait until it has
been issued.
Do not cancel the automatically created repayment.
Instead you should
