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Contents

Official guidance
Self Assessment Claims Manual

SACM10000 · Unsuccessful Attempts to Make a Claim or Election

  • SACM10005 · What Are They?
  • SACM10010 · Unsatisfactory Claims
  • SACM10025 · Incorrect Claims - what are they and how to deal with them
  • SACM10030 · Late Claims - What is a Late Claim
  • SACM10035 · Late claims - can claim be accepted?
  • SACM10040 · Late Claims - Who Decides Whether to Accept and How
  • SACM10045 · Late Claims - Refused and Customer Disagrees
  • SACM10050 · Late Claims - Enquiry Into
  • SACM10055 · Early Claims
  1. Unsuccessful Attempts to Make a Claim or Election: Contents
  2. Unsuccessful Attempts to Make a Claim or Election: What Are They?

SACM10005 | Unsuccessful Attempts to Make a Claim or Election: What Are They?

From HM Revenue & Customs · Self Assessment Claims Manual

Unsuccessful attempts to make a claim will fall into one of four categories.

  1. Claims that are deficient or unsatisfactory in some way and do not constitute a valid claim, see SACM10010.

  2. Claims that are incorrect, see SACM10025.

  3. Late claims, see SACM10030.

  4. Early claims, see SACM10055.

An important point to note is that a claim can be

  • unsatisfactory, or

  • incorrect

and we treat those categories in very different ways.

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