A formal claim for repayment of tax overpaid through an error in a Self Assessment return or assessment, using the statutory overpayment relief procedure – with the required contents, time limit, the exclusions HMRC will apply, and a supporting schedule.
Letters to HMRC & personal tax
Overpayment Relief Claim Letter (Schedule 1AB Taxes Management Act 1970)
About this document
If you have paid too much tax because of a mistake in a tax return that can no longer be amended (the amendment window is 12 months from the filing deadline), you can claim overpayment relief. The claim must meet specific legal requirements, and HMRC will reject claims that are not in the correct form.
The document is laid out in the sections below. Each one comes with a plain-English guidance note explaining what it does and what to change.
A complete, ready-to-use document with every section written, your details shown in [square brackets], and guidance notes explaining how to complete it.
Our templates are professionally structured starting points for UK businesses, not legal advice. For anything complex, unusual or high-value, have your final version checked by a solicitor.
Included in the pack
Letters to HMRC & personal tax
for every document in this category
Editable Microsoft Word files
Guidance notes in every document
Written for UK businesses
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