ÀÏ˾»úÎçÒ¹¸£Àû

The error or mistake provisions described in this article are replaced by overpayment relief as described at A4.219, A4.220 and are accordingly repealed. No claims could be made on or after 1 April 2010. The commentary below is retained for historical interest and reference.

Under self-assessment, a taxpayer may correct the return within 12 months of the filing date¹ and, where the mistake is in a claim, a supplementary claim may be made within the time for making the original claim². The need for an error or mistake claim under TMA 1970, s 33, even before its replacement (see A4.219, A4.220), was therefore much reduced following the introduction of self-assessment.

A person who had paid income tax or capital gains tax under a self assessment could make a claim to the Board for relief under s 33 if they considered that the assessment was excessive by reason of an error or mistake in a return. The