Flow chart - claiming overpayment relief

If you discover a mistake in or an omission from your tax return or assessment, which has resulted in your tax bill being too high, and the deadline for amending it has passed, you may be able to claim overpayment relief. This has the effect of reducing your tax bill to what it should have been had you not made the error or omission. However, there are strict rules which determine if a claim can be made and the format it must take.

Flow chart

The Flow Chart - Claiming Overpayment Relief will help you decide if you can claim overpayment relief or take other steps to correct your tax liability.

Definitions for flow chart:

• Simple assessment - an assessment made by HMRC where your income is predominately from employment to which PAYE applies
• Normal time limits - those which apply to a tax relief or deduction. These vary but where no specific time limit is set for the relief or deduction the general time limit applies. The general time limit for income tax purposes is four years from the end of the tax year in question. For example, for 2023/24 the normal deadline is 5 April 2028.

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If you are entitled to claim, you may find our Overpayment Relief Claim helpful.