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.
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SACM20015Legislation
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SACM20020Essential conditions
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SACM20025What it covers
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SACM20030'Return'
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SACM20035Assessment
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SACM20040Causal Link
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SACM20045Time limits
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SACM20050Practice generally prevailing
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SACM20055Deliberate choice
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SACM20060All relevant circumstances'
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SACM20065Assessments determined on appeal
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SACM20070Tax must have been paid
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SACM20075is to be given in terms of tax
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SACM20080Repayment supplement
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SACM20085Dealing with claims
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SACM20090Determination by Board
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SACM20095PAYE & Vat settlements
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SACM20100Class 4 NIC