SDLTM54140 - Overpayment relief: Exclusions: Case D grounds of claim considered on appeal

If an assessment has been determined on appeal by the tribunal, overpayment relief is not available if the overpayment relief claim is on the same basis as the appeal.

The tribunal's determination of the point is final.

Similarly, if the appeal was determined by agreement or by a deemed agreement under para 37 Sch 10 FA 2003 (see Appeals Reviews and Tribunals Manual (ARTG) pages 2720-50 @ www.hmrc.gov.uk/manuals/artgmanual/) that determination is also final.