Taxes Management Act 1970 Schedule 1A paragraph 4

Giving effect to claims and amendments

Schedule 1A paragraph 4 sets out how and when HMRC must give effect to tax claims and amendments, including the rules for individual claims, partnership claims, and claims under enquiry.

• HMRC must give effect to a valid claim or amendment as soon as practicable by discharging or repaying tax
• For PAYE-related claims, HMRC has discretion rather than an obligation to give effect to the claim
• Where HMRC opens an enquiry into a claim, the obligation to give effect is suspended, but the officer may give provisional effect in the meantime
• The paragraph only applies to claims for discharge or repayment of tax and is subject to any overriding provisions elsewhere in the Taxes Acts