SAM114030 - Repayments: claims made outside a return: claims: corrections
Where a claim is made in a return, HMRC can give notice of intention to enquire into a return under S9A TMA to checkif it is correct and complete.
There are
parallel powers contained in Schedule 1A TMA to enquire into ‘stand alone’
claims (claims made outside a
return). Schedule 1A also contains provisions to ‘repair’ claims which contain
obvious errors.
You may correct obvious mistakes and errors in a claim within the 9 months
following the date on which the claim is made. The date the claim is made
should be taken as the date it is received by HMRC. You must notify the taxpayer in writing of any
amendment you have made. This is called a ‘correction notice’, which should be worded on the following lines:
‘I have amended your claim to ....... relief for the period ..... dated ...... to correct what appears to be a mistake in it. Details of your amended claim are (shown below / on the attached sheet).
If you do not agree with my correction, you can amend your claim if you
are in time to do so.
You should
include a computation or explanation in your 'correction notice' and a copy
should be sent to the agent if the taxpayer has one.
Where you have made a correction you should give immediate effect to the claim.
If the taxpayer disagrees with the
revenue correction, they can reverse or amend the correction by making an amendment to the claim if they are in
time to do so. ,.
The taxpayer may amend a claim at any time during the 12 month period following the date
on which the claim outside the return
is originally made. The taxpayer may not, however, amend a claim
during any period in which the claim is under enquiry. Instead, the taxpayer
will have the right to make any appropriate amendment once the enquiry is completed, if they’re in time to do so.
The Enquiry Manual (EM) provides full details about opening, conducting and
closing enquiries into claims made outside a return.