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Official guidance
Self Assessment: the legal framework

SALF600 · Claims, Elections and Notices

  • SALF602 · Introduction
  • SALF603 · Claims, Elections and Notices included in Tax Returns: general procedures for making claims
  • SALF604 · Claims, Elections and Notices not included in Tax Returns: a 'process now - check later' scheme applies to any claim not included in a Tax Return
  • SALF605 · Procedures for making claims other than in a Tax Return
  • SALF606 · Amendments of claims
  • SALF607 · Giving effect to claims
  • SALF608 · Record keeping requirement
  • SALF609 · Enquiries into claims
  • SALF610 · Settlement of an enquiry
  • SALF611 · Claims given effect by a carry-back of a relief to an earlier year
  • SALF612 · Miscellaneous provisions on claims
  • SALF613 · Time limits for claims
  1. Self Assessment: the legal framework
  2. Claims, Elections and Notices: contents

SALF600 | Claims, Elections and Notices: contents

From HM Revenue & Customs · Self Assessment: the legal framework

Contents12 entries

  1. SALF602Claims, Elections and Notices: introduction
  2. SALF603Claims, Elections and Notices: Claims, Elections and Notices included in Tax Returns: general procedures for making claims
  3. SALF604Claims, Elections and Notices: Claims, Elections and Notices not included in Tax Returns: a 'process now - check later' scheme applies to any claim not included in a Tax Return
  4. SALF605Claims, Elections and Notices: procedures for making claims other than in a Tax Return
  5. SALF606Claims, Elections and Notices: amendments of claims
  6. SALF607Claims, Elections and Notices: giving effect to claims
  7. SALF608Claims, Elections and Notices: record keeping requirement
  8. SALF609Claims, Elections and Notices: enquiries into claims
  9. SALF610Claims, Elections and Notices: settlement of an enquiry
  10. SALF611Claims, Elections and Notices: claims given effect by a carry-back of a relief to an earlier year
  11. SALF612Claims, Elections and Notices: miscellaneous provisions on claims
  12. SALF613Claims, Elections and Notices: time limits for claims
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