DST69100 - Making a claim for relief for overpaid tax

In the situation where a group has paid more tax for an accounting period than was the tax due, the Responsible Member of the group may make a claim to HMRC for repayment of the amount.

»Ê¹ÚÌåÓýapp claim must be sent to HMRC by e-mail to the following address: [email protected]. Where applicable, the CCM for the group should also be copied into the e-mail.

»Ê¹ÚÌåÓýapp claim must contain the following information:

  1. DST registration number for the group.
  2. »Ê¹ÚÌåÓýapp DST accounting period to which the claim relates.
  3. »Ê¹ÚÌåÓýapp amount of DST liability that was overpaid and for which the claim for repayment is being made.
  4. »Ê¹ÚÌåÓýapp reasons behind why the overpayment exists.
  5. Any further relevant supporting information or evidence to support the claim

A claim can only be made within 4 years of the end of the accounting period in which the claim is being made for.

A claim for relief for overpaid DST will not be allowed under the following circumstances:

  1. When the group has an unpaid DST liability for the accounting period.
  2. When the Responsible Member is or will be able to seek tax relief under some other allowable method, for example through amending a return.
  3. When the Responsible Member knew, or could have reasonably known in a period that has now expired, that relief could have been sought.
  4. When the reason for the overpayment was a mistake in the calculation of the payable amount by the group and the amount was otherwise calculated in accordance with the practice generally prevailing at the time.