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Contents

Official guidance
Self Assessment Claims Manual

SACM9000 · Consequential Claims after Assessment and Amendment

  • SACM9005 · Background and Legislation
  • SACM9010 · Culpable Additions
  • SACM9015 · Non-Culpable Additions
  • SACM9020 · Claims or Elections Made under Extra-Statutory Concessions
  • SACM9025 · Enquiries into Late Claims in Returns
  • SACM9030 · Averaging for Farmers and Creative Artists
  1. Consequential Claims after Assessment and Amendment: Contents
  2. Consequential Claims after Assessment and Amendment: Claims or Elections Made under Extra-Statutory Concessions

SACM9020 | Consequential Claims after Assessment and Amendment: Claims or Elections Made under Extra-Statutory Concessions

From HM Revenue & Customs · Self Assessment Claims Manual

Where the extra statutory concession (ESC) specifically says that it relies on a claim, you should follow the same approach to claims and elections made under ESCs as you do to those made under the Taxes Acts.

See SACM9030 for further information about out-of-time farmers’ averaging claims.

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