SDLTM54100 - Overpayment relief: Exclusions

Overpayment relief is not available if one of the exclusions listed in the legislation applies. The exclusions are called cases.

Case A is where the amount in the overpayment relief claim arises from a mistake concerning a claim or election SDLTM54110

Case B is where the person can correct the overpayment or over-assessment by other means, SDLTM54120

Case C is where the person could have obtained relief by other means when they first knew, or ought reasonably to have known, that the relief was available, see SDLTM54130

Case D is where a court or tribunal has already considered the grounds on which the overpayment relief claim is made. It also covers the situation where HMRC has considered the grounds and settled the appeal by agreement, see SDLTM54140

Case E is where the person knew, or ought reasonably to have known, the grounds for the overpayment relief claim at a time when they could have put them forward on an appeal to a court or tribunal, see SDLTM54150

Case F is where HMRC has taken proceedings to enforce payment of the amount in the overpayment relief claim, see SDLTM54160

Case G deals with amounts that were understood to be due under the practice generally prevailing at the time the liability was calculated, see SDLTM54170.