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SACMAPP1 | Appendix 1: Error or mistake relief: 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.

Contents2 entries

  1. SACM20000Appendix 1: Error or Mistake Relief: Overview
  2. SACM20010Appendix 1: Old error or mistake rules: Contents