SACM12065 - Overpayment relief: Exclusions: Contents
-
SACM12070Overview
-
SACM12075Case A - Mistakes in other claims
-
SACM12080Case B - Other relief available
-
SACM12085Case C - Other relief out of time
-
SACM12090Case D - Grounds of claim considered on appeal
-
SACM12095Case E - Grounds of claim not considered on appeal
-
SACM12100Case F - HMRC proceedings
-
SACM12105Cases G and H - Practice generally prevailing