SACM12065 | Overpayment relief: Exclusions: Contents
From HM Revenue & Customs · Self Assessment Claims Manual
Contents8 entries
- SACM12070Overpayment relief: Exclusions: Overview
- SACM12075Overpayment relief: Exclusions: Case A - Mistakes in other claims
- SACM12080Overpayment relief: Exclusions: Case B - Other relief available
- SACM12085Overpayment relief: Exclusions: Case C - Other relief out of time
- SACM12090Overpayment relief: Exclusions: Case D - Grounds of claim considered on appeal
- SACM12095Overpayment relief: Exclusions: Case E - Grounds of claim not considered on appeal
- SACM12100Overpayment relief: Exclusions: Case F - HMRC proceedings
- SACM12105Overpayment relief: Exclusions: Cases G and H - Practice generally prevailing