SACM11045 - Claims involving two or more years: enquiries into claims

Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.

Schedule 1B, unlike Schedule 1A of TMA70, does not contain any set rules for the making of enquiries.

The claimant has the option of whether to make the claim in their return or outside of their return.

If the claim is included in a return, the enquiry is opened under S9A as that section extends to anything contained or any claim included, or required to be included, in the return.

If the claim is made outside of a return then the enquiry would be opened under Sch 1A Para 5(1).