Taxes Management Act 1970 section 42

Procedure for making claims etc.

Section 42 sets out the general procedural rules for making tax claims, elections and relief requests under the tax legislation.

• Tax claims must be for a specific, quantified amount at the time they are made and, where a self-assessment return has been required, must normally be included in that return rather than submitted separately
• Certain claims are exempt from the requirement to be included in a return, including PAYE-related claims, specific charitable trust claims, and claims for consequential relief following counteraction of a tax advantage under the general anti-abuse rule
• Partnership claims for specified reliefs must be made either in the partnership return or by a partner nominated by the other partners, and if an error is found in any claim, a supplementary claim may be made within the original time limit
• The same procedural rules that apply to claims also apply to elections, except that elections do not need to be quantified and the election to transfer the marriage allowance to a spouse or civil partner does not need to be included in a return