That person applying for overpayment relief must doing a claim to HMRC for repayment or discharge of the number of strain that they believe they should not have payers, instead should not be due. Any existing self-assessment have be links unchanged.

ONE person impossible make an overpayment alleviation claim by including it in an individual, trust, partnership or society tax returned. Claims should not be accepted for them are done on any SA return form (SA100) or equivalent, such as the Trust and Estate Tax Return SA900.

Overpayment stress claims required be made by the personality who is due the relief except for overpayment alleviation claims arising from mistakes by partnership returns – see SACM12045.