SolvedSACM12215 | Overpayment relief: Special relief: Contents
From HM Revenue & Customs · Self Assessment Claims Manual
Contents7 entries
- SACM12220Overpayment relief: Special relief: What is covered
- SACM12230Overpayment relief: Special relief: Further conditions
- SACM12240Overpayment relief: Special relief: Condition A - Unconscionable to recover or not to repay an amount
- SACM12245Overpayment relief: Special relief: Taxpayers who need extra support
- SACM12250Overpayment relief: Special relief: Condition B - Affairs otherwise up to date
- SACM12260Overpayment relief: Special relief: Condition C - Subsequent claims
- SACM12270Overpayment relief: Special relief: Penalties, surcharges and interest