SACM20010 - Appendix 1: Old error or mistake rules: Contents

From 1 April 2010, it is not possible to make a claim for the old error or mistake relief for any period. »Ê¹ÚÌåÓýapp relief is replaced by overpayment relief, see SACM12000+. You will only need the guidance in SACM Appendix 1 if you are dealing with a claim made before 1 April 2010.

  1. SACM20015
    Legislation
  2. SACM20020
    Essential conditions
  3. SACM20025
    What it covers
  4. SACM20030
    'Return'
  5. SACM20035
    Assessment
  6. SACM20040
    Causal Link
  7. SACM20045
    Time limits
  8. SACM20050
    Practice generally prevailing
  9. SACM20055
    Deliberate choice
  10. SACM20060
    All relevant circumstances'
  11. SACM20065
    Assessments determined on appeal
  12. SACM20070
    Tax must have been paid
  13. SACM20075
    is to be given in terms of tax
  14. SACM20080
    Repayment supplement
  15. SACM20085
    Dealing with claims
  16. SACM20090
    Determination by Board
  17. SACM20095
    PAYE & Vat settlements
  18. SACM20100
    Class 4 NIC