SDLTM54110 - Overpayment relief: Exclusions: Case A mistake concerning a relief or election

Overpayment relief is not due where the amount paid, or due, is excessive because of a mistake

• in any other formal claim or election
• in making any other claim or election, or failing to do so.

HM Revenue & Customs (HMRC) may in limited circumstances accept a late claim or election, see Assessment Claims Manual (SACM) page SACM10035 @ ).