SACM3030 - Making and amending claims: can claims only be made within a return

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

S42(2) says that where the customer has received a notice to file a return, a claim must wherever possible

  • be made in a return, or
  • be made in an amendment to a return.

If a claim is received after the return is filed but within the amendment window of twelve months from the statutory filing date, we treat this as an amendment to the return.

This satisfies the interaction of S42 and S9ZA as S42(5) says that a claim within a return includes a claim made by way of an amendment to a return.

Where claims cannot be made in a return they can be made outside a return.

Examples of claims which cannot be made within a return

  • A claim by someone who is outside SA and does not receive a notice to file a return, nor files a voluntary return.
  • A claim by someone who received a notice to file a return for the year of the claim, but we agree to withdraw the notice to file a self assessment tax return for that year.
  • A claim that can be made before the end of the tax year or before the notice to file a return is issued.
  • A claim that can still be made after the return amendment window has closed, because the time limit has not yet passed.

Note: S42(3) removes the need for a claim to be quantified or made in a return where it is a claim to be given effect by adjustment of the PAYE coding.

This results in claims being made earlier than usual, for example before the end of the relevant tax year.

In practice some degree of quantification is necessary in order to give the relief but this need not be an exact or final figure.

For years 2012-13 onwards, there will be some customers who have received a notice to file a return, but we agree to their request to withdraw the notice to file a self-assessment tax return, see S8B. Those customers will be able to make a claim for that year outside a return.

Claims for relief involving two or more years

Where a claim for relief involves two or more years, Sch 1B Para 2(2) states that S42(2) shall not apply to the claim. See SACM11000 onwards for guidance in dealing with these claims.

Partnerships

In the case of a partnership any claim made under the provisions listed in S42(7) must be made in the partnership return, although there are some circumstances when the claim may be made outside of the return (see above).