Skip to content

Contents

Official guidance

Self Assessment Claims Manual

Find in this level

SACM1000 · Introduction
SACM2000 · Definition of Claims
SACM3000 · Making and Amending Claims
SACM4000 · Records and Information
SACM5000 · Provisional Claims and Provisional Figures in Claims
SACM6000 · Giving Effect to Claims
SACM7000 · Repayments
SACM8000 · Making Enquiries into Claims
SACM9000 · Consequential Claims after Assessment and Amendment
SACM10000 · Unsuccessful Attempts to Make a Claim or Election
SACM11000 · Claims involving two or more years
SACM12000 · Overpayment relief
SACM12500 · Claims to double assessment under s32 TMA 1970
SACM13000 · How Claims affect Payments on Account
SACM14000 · How to Deal with Tax Adjustments that are not Claims
SACMAPP1 · Appendix 1: Error or mistake relief
SACM10015 · Unsuccessful Attempts to Make a Claim or Election: Unsatisfactory Claims Made In a Return
SACM10020 · Unsuccessful Attempts to Make a Claim or Election: Unsatisfactory Claims Made Outside a Return
SACM11025 · Claims involving two or more years: what is the effect on the self-assessments?
SACM11030 · Claims involving two or more years: are the payments on account affected
SACM11035 · Claims involving two or more years: how is the payment of tax for the earlier year affected?
SACM12010 · Overpayment relief: Commencement
SACM12015 · Overpayment relief: Legislation
SACM6005 · Giving Effect to Claims: As Soon as Practicable
SACM6010 · Giving Effect to Claims: Enquiries
SACM8020 · Making Enquiries into Claims: When to Open an Enquiry
SACM8030 · Making Enquiries Into Claims: Requests For Information and Documents
SACMUPDATE001 · SACM - Self Assessment Claims Manual: update index
SACMUPDATE010905 · Self Assessment Claims Manual: recent changes
SACMUPDATE090731 · Recent changes to this guidance
SACMUPDATE100324 · Recent changes to this guidance
SACMUPDATE100614 · Recent changes to this guidance
SACMUPDATE100831 · Recent changes to this guidance
SACMUPDATE110211 · Recent changes to this guidance
SACMUPDATE110512 · Recent changes to this guidance
SACMUPDATE110729 · Recent changes to this guidance
SACMUPDATE111130 · Self Assessment Claims Manual: recent changes
SACMUPDATE120127 · Self Assessment Claims Manual: recent changes
SACMUPDATE120522 · Self Assessment Claims Manual: recent changes
SACMUPDATE120626 · Self Assessment Claims Manual: recent changes
SACMUPDATE130625 · Self Assessment Claims Manual: recent changes
SACMUPDATE131023 · Self Assessment Claims Manual: recent changes
SACMUPDATE131220 · Self Assessment Claims Manual: recent changes

Official guidance
Self Assessment Claims Manual

Self Assessment Claims Manual

From HM Revenue & Customs

Begin readingIntroduction: About this Manual - What is it for?