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Chapter EM1907

Document Cited in Related
Vincent
Published date12 April 2016
Record NumberEM1907
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

TMA70/S42(1)

TMA70/SCH.1A

TMA70/SCH.1B

TMA70/S118(1)

Claims and elections are subject to TMA70/S42 unless the legislation says that S42 does not apply. Claims made outside a return are subject to the provisions of TMA70/SCH1A, whilst claims affecting more than one year are subject to specific provisions at TMA70/SCH1B.

Sometimes claims are made outside a return but later repeated in a return and it is necessary to establish whether an enquiry should be opened under TMA70/S9A, FA98/Sch18/Para24 or TMA70/SCH1A/Para5. It is important to open the enquiry under the correct provision to ensure that HMRC can give effect to any amendment of the claim at the conclusion of the enquiry and thereby recover any tax lost.

SA

The detailed guidance on SA claims and elections can be found in the Self...

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