SALF606 - Claims, Elections and Notices: amendments of claims
HMRC is able to correct the claim during initial processing
Para 3(1)(a), Schedule 1A
An officer of the Board may ‘correct� obvious mistakes or errors in a claim. Any such amendment must be made before the end of the period of nine months beginning with the day on which the claim is made.
»Ê¹ÚÌåÓýapp claimant may make amendments providing the claim is not under enquiry
Para 3(1)(b) & (2), Schedule 1A
Similarly, a claimant may amend a claim at any time before the end of the 12-month period beginning with the day on which it is made.
But neither the claimant nor an officer of the Board can amend a claim while it is under enquiry.