C5C6C7C13C14C11C12C15C16C18C17C20 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
C1C2C3C4C8C10C9C19C21F142 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.
F21A
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 F4subsections (3) F38to F42(3ZC) below, where notice has been given under section 8, 8A F17... 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
F373ZA
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 F39by 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).
F403ZB
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.
F433ZC
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).
F93A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F93B
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F204
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F214A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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 F26partnership 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
F34b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F25c
sections 3, 83, 89, 129, 131, 135, 177, 183, 266, 268, 290, 355, 381 and 569 of the Capital Allowances Act; F28...
d
sections 40B(5), 40D, 41 and 42 of the Finance (No. 2) Act 1992F30...
F29e
g
sections 109(1), 124(2), 127(2), 178 and 268 of CTA 2009.
F418
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
Where a claim has been made (whether by being included in a return under section 8, 8A F18... 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
F4610A
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 F14or election which—
a
F8b
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1111A
Schedule 1B to this Act shall have effect as respects certain claims for relief involving two or more years of assessment.
F1512
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
13
In this section “profits”—
a
in relation to income tax, means incomeF23, and
b
in relation to capital gains tax, means chargeable gains, and
F24c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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)