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Home / Simons-Taxes / Administration and compliance / Part A4 Returns, assessment and collection / Division A4.2 Claims and elections

Division A4.2 Claims and elections

Administration and compliance

Division A4.2 Claims and elections

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A4.201 Claims and elections鈥攐verview

A4.202 Claims procedure鈥攊ncome tax and capital gains tax

A4.203 Complications relating to enquiries into claims, including claims involving two or more tax years

A4.204 Claims procedure鈥攃orporation tax

A4.210 Claims procedure鈥攑artnerships

A4.211 Time limits for claims and elections鈥攊ncome tax and capital gains tax

A4.212 Time limits for claims and elections鈥攃orporation tax

A4.213 Time limits for claims and elections鈥攍ate claims

A4.214 Claims following further assessments鈥攊ncome tax and capital gains tax

A4.215 Claims following further assessments鈥攃orporation tax

A4.216 Repayment process

A4.217 Interest on tax overpaid

A4.219 Claims for overpayment relief

A4.220 Circumstances when overpayment relief claims cannot be made

A4.220A Error or mistake claims before 1 April 2010

A4.221 Special relief (formerly equitable liability)

A4.221A Destinations for rewritten material

A4.222 Relief from double taxation鈥攊ncome tax and capital gains tax

A4.223 Relief from double taxation鈥攃orporation tax

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