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Self Assessment Claims Manual
Publisher:
Copyright:
2019 Crown
Self Assessment Claims Manual
Guidance on the general legislative framework that applies to self assessment claims.
GO
Contents
Contents
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Open Section
SACM1000: Introduction
SACM1005: About this manual - What is it for?
Open Section
SACM2000: Definition of claims
SACM2005: What are claims
SACM2010: What are not claims
Open Section
SACM3000: Making and amending claims
SACM3005: The Legislation
SACM3010: Who can make claims?
SACM3015: How should claims be made?
SACM3025: Quantification by the taxpayer
SACM3030: Can claims only be made within a return?
SACM3035: Time limits
SACM3040: Amending or correcting claims
Open Section
SACM4000: Records and information
SACM4005: What to keep and for how long
SACM4010: Where the claim is made in a return
SACM4015: Where the claim is made outside of a return
SACM4020: Failure to keep records
Open Section
SACM5000: Provisional claims and provisional figures in claims
SACM5005: Provisional claims
SACM5010: Provisional figures in claims
SACM5015: Penalties
SACM6000: Giving effect to claims
Open Section
SACM7000: Repayments
SACM7005: Requests for repayments
Open Section
SACM8000: Making enquiries into claims
SACM8005: Legislation
SACM8010: Time limits
SACM8015: Claim made outside a return and then included in a return
SACM8025: PAYE coding and claims to relief
SACM8035: When do claims become final?
SACM8040: Amendment of a claim during an enquiry
SACM8045: Claim made on a return for a different year
SACM8050: Closure application made
SACM8055: Concluding the enquiry
SACM8060: Giving effect to amendments after completion of the enquiry
SACM8075: Appeals
Open Section
SACM9000: Consequential claims after assessment and amendment
SACM9005: Background and legislation
SACM9010: Culpable additions
SACM9015: Non-culpable additions
SACM9020: Claims or elections made under extra-statutory concessions
SACM9025: Enquiries into late claims in returns
SACM9030: Averaging for farmers and creative artists
Open Section
SACM10000: Unsuccessful attempts to make a claim or election
SACM10005: What are they?
SACM10010: Unsatisfactory claims
SACM10025: Incorrect claims - what are they and how to deal with them
SACM10030: Late claims - What is a late claim
SACM10035: Late claims - Can claim be accepted?
SACM10040: Late claims - Who decides whether to accept and how
SACM10045: Late claims - Refused and customer disagrees
SACM10050: Late claims - Enquiry into
SACM10055: Early claims
Open Section
SACM11000: Claims involving two or more years
SACM11005: Background and legislation
SACM11015: How is the claim quantified?
SACM11040: Repayment interest
Open Section
SACM12000: Overpayment relief
SACM12005: Overview
SACM12020: Who can claim
SACM12050: What the person can claim
SACM12065: Exclusions
SACM12150: Form of claims
SACM12155: Time limits for making a claim
SACM12160: Dealing with claims
SACM12165: Discovery assessments
SACM12170: Repayment supplement
SACM12180: Transitional rules - mistakes in certain 2004-05 or 2005-06 self-assessment returns
SACM12200: Error or mistake relief claims no longer possible
SACM12210: Equitable liability
SACM12215: Special relief
Open Section
SACM13000: How claims affect payments on account
SACM13005: What are claims
Open Section
SACM14000: How to deal with tax adjustments that are not claims
SACM14005: Which tax adjustments are not claims?
SACM14010: Dealing with requests made in returns and outside returns
SACM14015: What if the customer disagrees with your conclusions - PAYE code
SACM14020: What if the customer disagrees with your conclusions - Other cases
Open Section
SACMAPP1: Appendix 1: Error or mistake relief
SACM20000: Overview
SACM20010: Old error or mistake rules
[3.226.122.74]
3.226.122.74
