RDRM32036 - Remittance Basis: Accessing the remittance basis: Claiming the remittance basis: Summary of the treatment of remittance basis claims
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Type of claim听 |
Whether the claim would be allowed听 |
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Remittance basis claim made within the statutory claim time limit |
Allowed听 |
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Late Claim听SACM10030 |
Allowed if it can be accepted under HMRC鈥檚 late claims policy 听 |
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Consequential remittance basis claim, made within time limits, where HMRC has made an assessment or amendment to recover a loss of tax that is not due to careless or deliberate behaviour听SACM9005 |
Allowed |
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Consequential remittance basis claim where HMRC has made an assessment or amendment to recover a loss of tax that is due to careless or deliberate behaviour |
Not Allowed |
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Revocation within the return amendment window in section9ZA TMA 1970听SACM3040 |
Allowed听 |
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Revocation where HMRC has made an amendment or assessment to recover a loss of tax that is not due to careless or deliberate behaviour |
Allowed |
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Revocation where HMRC has made an amendment or assessment to recover a loss of tax that is due to careless or deliberate behaviour |
Not Allowed |
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Overpayment relief claim where the overpayment is due to a remittance basis claim听SACM12000 |
Not Allowed |