INTM330120 - Double Taxation applications and claims: DT forms: Overview

Why 鈥榓pplications鈥� and 鈥榗laims鈥�?

Why do we use the terms 鈥榓pplications鈥� and 鈥榗laims鈥�? Prior to the introduction of income tax Self Assessment (ITSA), there was no difference in procedure when dealing with

  • an application for relief at source from UK income tax on future payments of income, or
  • a claim to repayment of UK income tax that had already been deducted.

But when the system of Self Assessment (SA) was introduced for UK income tax years from 1996/97, claims to repayment of income tax and claims to payment of tax credit became subject to the SA rules. We therefore need to differentiate between an application and a claim because the SA rules must be followed in all cases where a claim is received. Applications are not subject to the SA rules.

The DT forms are dual-purpose, in that they permit a customer to make an application, a claim or a combination of both, on the same form. INTM331025 explains that a combined application and claim must be dealt with under the SA procedures.

The SA procedures for dealing with claims are explained at INTM331000.