SACM12070 - Overpayment relief: Exclusions: Overview

Overpayment relief is not available if one of the exclusions listed in the legislation applies. The exclusions are called cases. If you consider an exclusion applies, you must open an enquiry into the claim

• Case A is where the amount in the overpayment relief claim arises from a mistake concerning any other claim, election or notice, or capital allowances, see SACM12075.
• Case B is where the person can correct the overpayment or over-assessment by other means, see SACM12080.
• Case C is where the person could have obtained relief by other means when they first knew, or ought reasonably to have known, that the relief was available, see SACM12085.
• Case D is where a court or tribunal has already considered the grounds on which the overpayment relief claim is made. It also covers the situation where HMRC has considered the grounds and settled the appeal by agreement, see SACM12090.
• Case E is where the person knew, or should reasonably have known, the grounds for the overpayment relief claim at a time when they could have put them forward on an appeal to a court or tribunal, see SACM12095.
• Case F is where HMRC has taken proceedings to enforce payment of the amount in the overpayment relief claim, see SACM12100.
• Case G deals with amounts that were understood to be due under the practice generally prevailing at the time the liability was calculated, except for PAYE income, which comes under Case H.
• Case H deals with PAYE income where the amounts were calculated in accordance with the practice generally prevailing 12 months after the end of the tax year, see SACM12105.

Para 2 Schedule 1AB TMA 1970

Para 51A Schedule 18 FA 1998