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SACM20010 | Appendix 1: Old error or mistake rules: Contents

From HM Revenue & Customs · Self Assessment Claims Manual

From 1 April 2010, it is not possible to make a claim for the old error or mistake relief for any period. The relief is replaced by overpayment relief, see SACM12000+. You will only need the guidance in SACM Appendix 1 if you are dealing with a claim made before 1 April 2010.

Contents18 entries

  1. SACM20015Appendix 1: Old Error or Mistake Relief: Legislation
  2. SACM20020Appendix 1: Old Error or Mistake Relief: Essential Conditions
  3. SACM20025Appendix 1: Old Error or Mistake Relief: What it Covers
  4. SACM20030Appendix 1: Old Error or Mistake Relief: 'Return'
  5. SACM20035Appendix 1: Old Error or Mistake Relief: Assessment
  6. SACM20040Appendix 1: Old Error or Mistake Relief: Causal Link
  7. SACM20045Appendix 1: Old Error or Mistake Relief: Time Limits
  8. SACM20050Appendix 1: Old Error or Mistake Relief: Practice Generally Prevailing
  9. SACM20055Appendix 1: Old Error or Mistake Relief: Deliberate Choice
  10. SACM20060Appendix 1: Old Error or Mistake Relief: 'All Relevant Circumstances'
  11. SACM20065Appendix 1: Old Error or Mistake Relief: Assessments Determined on Appeal
  12. SACM20070Appendix 1: Old Error or Mistake Relief: Tax Must Have Been Paid
  13. SACM20075Appendix 1: Old Error or Mistake Relief: Is To Be Given in Terms of Tax
  14. SACM20080Appendix 1: Old Error or Mistake Relief: Repayment Supplement
  15. SACM20085Appendix 1: Old Error or Mistake Relief: Dealing with Claims
  16. SACM20090Appendix 1: Old Error or Mistake Relief: Determination by Board
  17. SACM20095Appendix 1: Old Error or Mistake Relief: PAYE & VAT Settlements
  18. SACM20100Appendix 1: Old Error or Mistake Relief: Class 4 NIC