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Beta This part of GOV.UK is being rebuilt � find out what beta means

  1. Home
HMRC internal manual

Self Assessment Claims Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
20 January 2025 - See all updates
  1. Back to contents

SACM12000 - Overpayment relief: Contents

  1. SACM12005
    Overview
  2. SACM12020
    Who can claim: Contents
  3. SACM12050
    What the person can claim: Contents
  4. SACM12065
    Exclusions: Contents
  5. SACM12150
    Form of claims
  6. SACM12155
    Time limits for making a claim
  7. SACM12160
    Dealing with claims
  8. SACM12165
    Discovery assessments
  9. SACM12170
    Repayment supplement
  10. SACM12180
    Transitional rules - mistakes in certain 2004-05 or 2005-06 self-assessment returns
  11. SACM12200
    Error or mistake relief claims no longer possible
  12. SACM12210
    Equitable liability
  13. SACM12215
    Special relief: Contents
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