DST69100 - Making a claim for relief for overpaid tax
In the situation where a group has paid more tax for an accounting period than was the tax due, the Responsible Member of the group may make a claim to HMRC for repayment of the amount.
The claim must be sent to HMRC by e-mail to the following address: ccgdstmailbox@hmrc.gov.uk. Where applicable, the CCM for the group should also be copied into the e-mail.
The claim must contain the following information:
- DST registration number for the group.
- The DST accounting period to which the claim relates.
- The amount of DST liability that was overpaid and for which the claim for repayment is being made.
- The reasons behind why the overpayment exists.
- Any further relevant supporting information or evidence to support the claim
A claim can only be made within 4 years of the end of the accounting period in which the claim is being made for.
A claim for relief for overpaid DST will not be allowed under the following circumstances:
- When the group has an unpaid DST liability for the accounting period.
- When the Responsible Member is or will be able to seek tax relief under some other allowable method, for example through amending a return.
- When the Responsible Member knew, or could have reasonably known in a period that has now expired, that relief could have been sought.
- When the reason for the overpayment was a mistake in the calculation of the payable amount by the group and the amount was otherwise calculated in accordance with the practice generally prevailing at the time.