SAM114000 – Repayments: claims made outside a return: contents


SAM114001Introduction
SAM114010Claims: carry back of losses / pension contributions
SAM114012Examples of giving effect to carry back relief
SAM114020Claims: coding claims
SAM114030Claims: corrections
SAM114040Claims: error or mistake
SAM114041Claims: error or mistake (Action Guide)
SAM114050Claims: form of claim
SAM114060Claims: involving two or more years
SAM114070Claims: made after the time limit
SAM114080Claims: time limits for claims and amendments to claims

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