SolvedSACM12500 | Claims to double assessment under s32 TMA 1970
From HM Revenue & Customs · Self Assessment Claims Manual
A person may claim relief from double assessment of tax where they have been assessed to tax more than once for the same cause and for the same chargeable period.
If HMRC agrees the claim then the whole or part of that assessment may be vacated.
Legislation
The legislation is at Section 32 TMA 1970
The legislation for corporation tax is at Para 50 Schedule 18 FA1998.
Format of claims
Those making a claim for relief of double assessment must make a claim to HMRC for the amount that has been double assessed.
The claim must be in the correct format. It must
state the amount that the person believes has been subject to double assessment,
state the grounds on which the person considers the double assessment has occurred,
identify the tax year for which the double assessment has been made, and
include a declaration that the particulars of the claim are correct to the best of their information and belief.
Time Limits
Enquiries
Double assessment claims are stand-alone claims and enquiries are made under Schedule 1A Para 5 SACM8000.
Contract settlements
Where the income included in the contract settlement has been double assessed, a double assessment may be made as per the normal rules.