SACM5010 - Provisional Claims and Provisional Figures in Claims: Provisional Figures in Claims
We accept returns containing provisional figures and the same approach is correct for claims made in a return or outside a return. However, a return or claim including a provisional figure should only be made once it is clear that the precise figure will not be available before the filing date or the expiry of the time limit relevant to the claim.
Where there is a need to include a provisional figure, the customer is obliged to
- include a reasonable estimate, to the best of his ability, taking into account all of the salient points and facts
- clearly identify which figures are provisional
- state the reason(s) behind the inclusion of any provisional figure(s)
- state when the final figure will be made available.
Whilst we want the taxpayer to give us all of that information, we will not reject the return/claim where the reason behind the inclusion of the provisional or the expected date for the submission of the final figure is not given. Instead, the omission of that information will be taken as a factor when deciding whether or not we should open an enquiry into the return/claim.