In Agent Update 139, HMRC that says the updated guidance is intended to help taxpayers and agents understand what information must be included when submitting an overpayment relief claim, in order to avoid unnecessary refusals. 

HMRC reiterates that overpayment relief claims must be made in writing and must clearly state:

• that the claim is for overpayment relief;
• the tax year for which too much tax was paid or assessed;
• why too much tax was paid or assessed;
• the amount of tax overpaid or over assessed;
• whether an appeal has, or has not, previously been made in respect of the same payment or assessment — explicitly using the word “appeal”; and
• a signed declaration confirming that the information provided is correct and complete to the best of the claimant’s knowledge and belief. The declaration must be signed by the following as appropriate, not the tax agent:
  • the taxpayer, if the claim is for an individual;
  • a company officer, if the claim is in respect of a company; and
  • the nominated partner, if the claim is in respect of a partnership.

According to HMRC, the two most common reasons for claims being rejected are: 

• failure to indicate whether a previous appeal has been made, explicitly using the word “appeal”; and
• the declaration not being signed by the correct person. 

ICAEW members had contacted the Tax Faculty’s Business Tax Committee to report that claims had been rejected for failure to refer explicitly to an “appeal”. Members said that the rejections were contributing to delays and frustration when attempting to secure repayments. 

Further information 

• Self Assessment tax returns: If you need to change your return - GOV.UK 
• SACM12150 - Overpayment relief: Form of claims - HMRC internal manual - GOV.UK