SAM114000 - Repayments: claims made outside a return: contents


SAM114001

Introduction

SAM114010

Claims: carry back of losses / pension contributions

SAM114012

Examples of giving effect to carry back relief

SAM114020

Claims: coding claims

SAM114030

Claims: corrections

SAM114040

Claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010

SAM114041

Claims: error or mistake (Action Guide) - replaced by ‘overpayment relief’ from 1 April 2010

SAM114045

Claims: overpayment relief

SAM114046

Claims: overpayment relief (Action Guide)

SAM114050

Claims: form of claim

SAM114060

Claims: involving two or more years

SAM114070

Claims: made after the time limit

SAM114080

Claims: time limits for claims and amendments to claims