SDLTM54150 - Overpayment relief: Exclusions: Case E grounds of claim not considered on appeal
Overpayment relief is not available if the grounds on which the person is claiming relief could have been put to a tribunal or court on an appeal relating to the amount paid or due.
Overpayment relief is not due if the person knew, or ought reasonably to have known, of the grounds for the claim before
- the end of the period in which the person could have made an appeal, or
- the date the appeal was determined by a court or tribunal, or
- the date the appeal was determined under para 37 Sch 10 FA 2003, or
- the date on which the person withdrew the appeal.
If more than one of these events has happened we look at what the person knew, or ought reasonably to have known, before the latest of them.
See SDLTM54130 or guidance on what a person ought reasonably to have known.
An appellant is expected to consider and put forward all the grounds of appeal that they might rely on.
See Appeals Reviews and Tribunals Manual (ARTG) page ARTG2240 @ www.hmrc.gov.uk/manuals/artgmanual/) if the person wishes to make a late appeal.