Introduction to this document

Overpayment relief claim checksheet

Where you make a mistake in your individual, company or partnership, tax return and the time limit for correcting this under the self-assessment rules has passed, you can submit an “overpayment claim” to recover any tax overpaid. But HMRC isn't obliged to accept every claim.

What are the rules?

There are tough rules which specify the circumstances in which HMRC won't refund tax overpaid. Our Overpayment Relief Claim Checksheet sets them out, saving you time and effort in deciding whether they apply.