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  1. Home
HMRC internal manual

Self Assessment Manual

From:
HM Revenue & Customs
Published
8 April 2016
Updated:
8 May 2025 - See all updates
  1. Back to contents

SAM114000 - Repayments: claims made outside a return: contents

  1. SAM114001
    Introduction
  2. SAM114010
    Claims: carry back of losses / pension contributions
  3. SAM114012
    Examples of giving effect to carry back relief
  4. SAM114020
    Claims: coding claims
  5. SAM114030
    Claims: corrections
  6. SAM114040
    Claims: error or mistake - replaced by ‘overpayment relief’ from 1 April 2010
  7. SAM114041
    Claims: error or mistake (Action Guide) - replaced by ‘overpayment relief’ from 1 April 2010
  8. SAM114045
    Claims: overpayment relief
  9. SAM114046
    Claims: overpayment relief (Action Guide)
  10. SAM114050
    Claims: form of claim
  11. SAM114060
    Claims: involving two or more years
  12. SAM114070
    Claims: made after the time limit
  13. SAM114080
    Claims: time limits for claims and amendments to claims
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