Part 6 Relief in Case of Overpaid Tax or Excessive Assessment
Finance Act 2013 (2013 c 29) | Legislation

Part 6 Relief in Case of Overpaid Tax or Excessive Assessment

Relief in case of double assessment

28

(1)     A person who believes that tax has been assessed on that person more than once in respect of the same matter may make a claim to the Commissioners for Her Majesty's Revenue and Customs for relief against any double charge.

(2)     Schedule 11A to FA 2003 (claims not included in returns) applies in relation to a claim under sub-paragraph (1) as it applies to a claim such as is mentioned in paragraph 1 of that Schedule.

Claim for relief for overpaid tax etc

29

(1)     This paragraph applies where—

(a)     a person has paid an amount by way of tax but believes the tax was not chargeable, or

(b)     a person has been assessed as chargeable to an amount of tax, or a determination has been made that a person is chargeable to an amount of tax but the person believes the tax is not chargeable.

(2)     The person may make a claim to the Commissioners for Her Majesty's Revenue and Customs for the amount to be repaid or discharged.

(3)     Where this paragraph applies, the Commissioners

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