C11C12C13C21C22C19C20C23C24C26C25C28 PART IV ASSESSMENT AND CLAIMS
Pt. 4 applied (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)
Pt. 4 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 204(7)
Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))
Pt. 4 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))
Pts. 4, 5, 6 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 57(4)
Pts. 4, 5 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 29(1)
Pt. 4 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)
Pt. 4 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)
Pt. 4 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)
Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 44
Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)
Claims
C6C7C9C10C14C17C15C27C29F542 Procedure for making claims etc.
1
Where any provision of the Taxes Acts provides for relief to be given, or any other thing to be done, on the making of a claim, this section shall, unless otherwise provided, have effect in relation to the claim.
F61A
Subject to subsection (3) below, a claim for a relief, an allowance or a repayment of tax shall be for an amount which is quantified at the time when the claim is made.
2
Subject to F8subsections (3) F60to F65(3ZC) below, where notice has been given under section 8, 8A F21... or 12AA of this Act, a claim shall not at any time be made otherwise than by being included in a return under that section if it could, at that or any subsequent time, be made by being so included.
3
F593ZA
Subsection (2) above shall not apply in relation to any claim by the trustees of a charitable trust for an amount to be exempt from tax F61by virtue of—
a
section 521(4) of ITA 2007 (gifts entitling donor to gift aid relief: charitable trusts),
b
section 532 of that Act (exemption for savings and investment income),
c
section 533 of that Act (exemption for public revenue dividends),
d
section 536 of that Act (exemption for certain miscellaneous income), or
e
section 537 of that Act (exemption for income from estates in administration).
F623ZB
Subsection (2) also does not apply in relation to any claim for repayment of an amount of income tax which—
a
is treated as having been paid by virtue of section 520(4) of ITA 2007 (gift aid relief: income tax treated as paid by trustees of charitable trust), or
b
has been deducted at source from income to which any of the provisions mentioned in paragraphs (b) to (e) of subsection (3ZA) applies.
F663ZC
Subsection (2) also does not apply in relation to any claim under section 210 of the Finance Act 2013 (claims for consequential relieving adjustments after counteraction of tax advantage under the general anti-abuse rule).
F133A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F133B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F244
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F254A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
6
In the case of a trade, profession or business carried on by persons in partnership, a claim under any of the provisions mentioned in subsection (7) below shall be made—
a
where subsection (2) above applies, by being included in a F35partnership return, and
b
in any other case, by such one of those persons as may be nominated by them for the purpose.
7
The provisions are—
a
F47b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F34c
sections 3, 83, 89, 129, 131, 135, 177, 183, 266, 268, 290, 355, 381 and 569 of the Capital Allowances Act; F39...
d
sections 40B(5), 40D, 41 and 42 of the Finance (No. 2) Act 1992F41...
F40e
g
sections 109(1), 124(2), 127(2), 178 and 268 of CTA 2009.
F638
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Where a claim has been made (whether by being included in a return under section 8, 8A F22... or 12AA of this Act or otherwise) and the claimant subsequently discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.
10
F6910A
Subsection (2) above does not apply in relation to an election under section 55C of ITA 2007 (election to transfer allowance to spouse or civil partner).
11
Schedule 1A to this Act shall apply as respects any claim F18or election which—
a
F12b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1511A
Schedule 1B to this Act shall have effect as respects certain claims for relief involving two or more years of assessment.
F1912
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
In this section “profits”—
a
in relation to income tax, means incomeF27, and
b
in relation to capital gains tax, means chargeable gains, and
F28c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C3C16C18C2743 Time limit for making claims.
C1C2C4C5F291
Subject to any provision of the Taxes Acts prescribing a longer or shorter period, no claim for relief in respect of income tax or capital gains tax may be made more than F534 years after the end of the year of assessment to which it relates.
2
A claim (including a supplementary claim) which could not have been allowed but for the making of an assessment to income tax or capital gains tax after the year of assessment to which the claim relates may be made at any time before the end of the year of assessment following that in which the assessment was made.
F13
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C843AF3Further assessments: claims etc.
1
This section applies where—
F30a
F33... by virtue of section 29 of this Act an assessment to income tax or capital gains tax is made on any person for a year of assessment, and
b
the assessment is not made for the purpose of making good to the Crown any loss of tax F54brought about carelessly or deliberately by that person or by someone acting on behalf of that person.
2
Without prejudice to section 43(2) above but subject to section 43B below, where this section applies—
a
any relevant claim, election, application or notice which could have been made or given within the time allowed by the Taxes Acts may be made or given at any time within one year from the end of the F31year of assessment in which the assessment is made, and
b
any relevant claim, election, application or notice previously made or given may at any such time be revoked or varied—
i
in the same manner as it was made or given, and
ii
by or with the consent of the same person or persons who made, gave or consented to it (or, in the case of any such person who has died, by or with the consent of his personal representatives),
except where by virtue of any enactment it is irrevocable.
F22A
In subsection (2) above, “claim, election, application or notice” does not include F38an election under—
a
F70aa
section 55C of ITA 2007 (election to transfer allowance to spouse or civil partner),
F64b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
c
section 35(5) of the Taxation of Chargeable Gains Act 1992 (election for assets to be re-based to 1982).
F512B
For the purposes of this section and section 43B below, a claim under Schedule 1AB is relevant in relation to an assessment for a year of assessment if it relates to that year of assessment.
3
For the purposes of this section and section 43B below, F52any other claim, election, application or notice is relevant in relation to an assessment for a F31year of assessment if—
a
b
it or, as the case may be, its revocation or variation has or could have the effect of reducing any of the liabilities mentioned in subsection (4) below.
4
The liabilities referred to in subsection (3) above are—
a
the increased liability to tax resulting from the assessment,
5
Where a claim, election, application or notice is made given, revoked or varied by virtue of subsection (2) above, all such adjustments shall be made, whether by way of discharge or repayment of tax or the making of assessments or otherwise, as are required to take account of the effect of the taking of that action on any person’s liability to tax for any F32year of assessment.
6
The provisions of this Act relating to appeals against decisions on claims shall apply with any necessary modifications to a decision on the revocation or variation of a claim by virtue of subsection (2) above.
43BF4Limits on application of section 43A.
1
If the effect of the exercise by any person of a power conferred by section 43A(2) above—
a
to make or give a claim, election, application or notice, or
b
to revoke or vary a claim, election, application or notice previously made or given,
would be to alter the liability to tax of another person, that power may not be exercised except with the consent in writing of that other person, or where he has died, his personal representatives.
2
Where—
a
a power conferred by subsection (2) of section 43A above is exercised in consequence of an assessment made on a person, and
b
the exercise of the power increases the liability to tax of another person,
that section shall not apply by reason of any assessment made because of that increased liability.
3
In any case where—
a
one or more relevant claims, elections, applications or notices are made, given, revoked or varied by virtue of the application of section 43A above in the case of an assessment, and
b
the total of the reductions in liability to tax which, apart from this subsection, would result from the action mentioned in paragraph (a) above would exceed the additional liability to tax resulting from the assessment,
the excess shall not be available to reduce any liability to tax.
4
Where subsection (3) above has the effect of limiting either the reduction in a person’s liability to tax for more than one period or the reduction in the liability to tax of more than one person, the limited amount shall be apportioned between the periods or persons concerned—
a
except where paragraph (b) below applies, in such manner as may be specified by the inspector by notice in writing to the person or persons concerned, or
b
where the person concerned gives (or the persons concerned jointly give) notice in writing to the inspector within the relevant period, in such manner as may be specified in the notice given by the person or persons concerned.
5
For the purposes of paragraph (b) of subsection (4) above the relevant period is the period of 30 days beginning with the day on which a notice under paragraph (a) of that subsection is given to the person concerned or, where more than one person is concerned, the latest date on which such notice is given to any of them.
43CF37Consequential claims etc
1
Where—
a
a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and
b
the amendment is made for the purpose of making good to the Crown any loss of tax F55brought about carelessly or deliberately by the taxpayer or a person acting on his behalf,
sections 36(3) and 43(2) apply in relation to the amendment as they apply in relation to any assessment under section 29.
2
Where—
a
a return is amended under section 28A(2)(b), 28B(2)(b) or 28B(4), and
b
the amendment is not made for the purpose mentioned in subsection (1)(b) above,
sections 43(2), 43A and 43B apply in relation to the amendment as they apply in relation to any assessment under section 29.
3
References to an assessment in sections 36(3), 43(2), 43A and 43B, as they apply by virtue of subsection (1) or (2) above, shall accordingly be read as references to the amendment of the return.
4
Where it is necessary to make any adjustment by way of an assessment on any person—
a
in order to give effect to a consequential claim, or
b
as a result of allowing a consequential claim,
the assessment is not out of time if it is made within one year of the final determination of the claim.
For this purpose a claim is not taken to be finally determined until it, or the amount to which it relates, can no longer be varied, on appeal or otherwise.
5
In subsection (4) above “consequential claim” means any claim, supplementary claim, election, application or notice that may be made or given under section 36(3), 43(2)F56, 43A or 43D(6) (as it applies by virtue of subsection (1) or (2) above or otherwise).
43DF57Claims for double taxation relief in relation to petroleum revenue tax
1
This section has effect in relation to a claim for relief under sections 2 to 6 of TIOPA 2010 in relation to petroleum revenue tax.
2
The claim shall be for an amount which is quantified at the time when the claim is made.
3
If, after the claim has been made, the claimant discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.
4
Schedule 1A to this Act applies as respects the claim, but as if the reference in paragraph 2A(4) to a year of assessment included a reference to a chargeable period.
5
The claim may not be made more than 4 years after the end of the chargeable period to which it relates, but this is subject to any provision of the Taxes Acts prescribing a longer or shorter period.
6
If the claim or a supplementary claim could not have been allowed but for the making of an assessment to petroleum revenue tax after the end of the chargeable period to which the claim relates, the claim or supplementary claim may be made at any time before the end of the chargeable period following that in which the assessment is made.
7
In this section “chargeable period” has the same meaning as in the Oil Taxation Act 1975 (see section 1(3) and (4) of that Act, under which a period that is a chargeable period ends with 30 June or 31 December and, apart from the first chargeable period in relation to an oil field, is a period of 6 months).
43EF58Making of income tax claims by electronic communications etc
1
The Commissioners for Her Majesty's Revenue and Customs may, by publishing them in a manner the Commissioners consider appropriate, give any claims directions that the Commissioners consider appropriate.
2
In subsection (1) “claims directions” means general directions for the purposes of income tax relating to—
a
the circumstances in which, and
b
the conditions subject to which,
claims by individuals under the Tax Acts may be made by the use of an electronic communications service or otherwise without producing a claim in writing.
3
Directions under subsection (1)—
a
may not relate to the making of a claim by an individual in the individual's capacity as a trustee, partner or personal representative, but
b
subject to that, may relate to claims made by an individual through another person acting on the individual's behalf.
4
Directions under subsection (1) may not relate to—
a
the making of a claim to which Schedule 1B to this Act applies, or
b
the making of a claim under any provision of the Capital Allowances Act 2001.
5
Directions under subsection (1)—
a
cannot modify any requirement imposed by or under any enactment as to the period within which any claim is to be made or as to the contents of any claim, but
b
may include provision as to how any requirement as to the contents of a claim is to be met when the claim is not produced in writing.
6
Directions under subsection (1) may make different provision in relation to the making of claims of different descriptions.
7
A direction under subsection (1) may revoke or vary any previous direction given under that subsection.
8
In subsection (2) “electronic communications service” has the same meaning as in the Communications Act 2003 (see section 32 of that Act).
9
In subsections (1) to (6), references to the making of a claim include references to any of the following—
a
the making of an election,
b
the giving of a notification or notice,
c
the amendment of any return, claim, election, notification or notice, and
d
the withdrawal of any claim, election, notification or notice,
and in those subsections “claim” is to be read accordingly.
10
For the purposes of subsection (9)(c)—
a
“return” includes any statement or declaration under the Income Tax Acts, and
b
the definition of “return” given by section 118(1) of this Act does not apply.
43FEffect of directions under section 43E
1
If directions under section 43E(1) are in force in relation to the making of claims of any description to the Commissioners for Her Majesty's Revenue and Customs, claims of that description may be made to the Commissioners in accordance with the directions.
2
If directions under section 43E(1) are in force in relation to the making of claims of any description to an officer of Revenue and Customs, claims of that description may be made to an officer in accordance with the directions.
3
Subsections (1) and (2) apply despite any enactment or subordinate legislation which requires claims of the description concerned to be made in writing or by notice.
4
If directions under section 43E(1) are in force in relation to the making of claims of any description, claims of that description that are made without producing the claim in writing must be made in accordance with the directions.
5
In subsection (3) “subordinate legislation” has the same meaning as in the Interpretation Act 1978.
6
Section 43E(9) read with section 43E(10) (interpretation of references to making a claim, and meaning of “claim”) applies for the purposes of subsections (1) to (4) (as well as for those of section 43E(1) to (6)).
Pt. 4 applied (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 14(4)