SolvedSACM12150 | Overpayment relief: Form of claims
From HM Revenue & Customs · Self Assessment Claims Manual
The person applying for overpayment relief must make a claim to HMRC for repayment or discharge of the amount of tax which they believe they should not have paid, or should not be due. Any existing self-assessment should be left unchanged.
A person cannot make an overpayment relief claim by including it in an individual, trust, partnership or company tax return. Claims should not be accepted if they are made on an SA return form (SA100) or equivalent, such as the Trust and Estate Tax Return SA900.
Overpayment relief claims must be made by the person who is due the relief except for overpayment relief claims arising from mistakes in partnership returns - see SACM12045.
Overpayment relief claims must be made in writing and
must clearly state that the person is making a claim for overpayment relief
identify the tax year or accounting period for which the overpayment or excessive assessment has been made
state the grounds on which the person considers that the overpayment or excessive assessment has occurred
state whether the person has previously made an appeal in connection with the payment or the assessment
if the claim is for repayment of tax, you must have documentary proof of the tax deducted or suffered in some other way as you may be required to provide this at a later date - see SACM3015
include a signed declaration by the customer, not a tax agent, saying that the details given are correct and complete to the best of your information and belief. Where the person claiming overpayment relief is a company, the declaration must be signed by an officer of that company, not the company's tax agent.
state the amount that the person believes they have overpaid.
Overpayment relief claims for income tax and capital gains tax should be sent to
PAYE Self-Assessment
HM Revenue and Customs
BX9 1AS
Overpayment relief claims for corporation tax should be sent to
Corporation Tax Services
HM Revenue and Customs
BX9 1AX