SAM114000 - Repayments: claims made outside a return: contents
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SAM114001Introduction
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SAM114010Claims: carry back of losses / pension contributions
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SAM114012Examples of giving effect to carry back relief
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SAM114020Claims: coding claims
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SAM114030Claims: corrections
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SAM114040Claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010
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SAM114041Claims: error or mistake (Action Guide) - replaced by ‘overpayment relief’ from 1 April 2010
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SAM114045Claims: overpayment relief
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SAM114046Claims: overpayment relief (Action Guide)
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SAM114050Claims: form of claim
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SAM114060Claims: involving two or more years
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SAM114070Claims: made after the time limit
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SAM114080Claims: time limits for claims and amendments to claims