SACM2010 - Definition of Claims: What are not Claims
Throughout this manual legislative references are to the Taxes Management Act 1970 (TMA70), unless otherwise stated.
Our customers will very often give the word 鈥渃laim鈥� its ordinary everyday meaning. But as explained at SACM2005, requests made by taxpayers are not claims covered by this manual unless the Taxes Acts stipulate that a claim must be made
- for a relief to be given, or
- for any other thing to be done.
Perhaps the most common example of this is a request (or claim) by a customer for a repayment of tax. We may ask on our return forms whether a taxpayer wishes to 鈥渃laim鈥� a repayment of tax but nowhere does the law say that the customer needs to make a claim in order to be repaid.
In some instances taxpayers may overpay tax through their PAYE coding and not be asked to file a return. They still have a right to have that tax routinely repaid without the need to make a claim.
Some deductions are given automatically by the wording of the specific legislation without imposing the need for the customer to make a claim. Again, these are not claims covered by this manual.
Certain sections of the Taxes Acts stipulate that taxpayers should 鈥渕ake an application鈥� or 鈥済ive notice鈥� in relation to a particular aspect of their tax affairs. We do not treat these as claims covered by this manual, as (unlike elections above) they are not brought within S42.