SACM20010 - Appendix 1: Old error or mistake rules: Contents

From 1 April 2010, it is not possible to make a claim for the old error or mistake relief for any period. The relief is replaced by overpayment relief, see SACM12000+. You will only need the guidance in SACM Appendix 1 if you are dealing with a claim made before 1 April 2010.

1. SACM20015

   Legislation
2. SACM20020

   Essential conditions
3. SACM20025

   What it covers
4. SACM20030

   'Return'
5. SACM20035

   Assessment
6. SACM20040

   Causal Link
7. SACM20045

   Time limits
8. SACM20050

   Practice generally prevailing
9. SACM20055

   Deliberate choice
10. SACM20060

    All relevant circumstances'
11. SACM20065

    Assessments determined on appeal
12. SACM20070

    Tax must have been paid
13. SACM20075

    is to be given in terms of tax
14. SACM20080

    Repayment supplement
15. SACM20085

    Dealing with claims
16. SACM20090

    Determination by Board
17. SACM20095

    PAYE & Vat settlements
18. SACM20100

    Class 4 NIC