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  • How should a written claim for overpayment relief be formed?

    I have read "SACM12150 - Overpayment relief: Form of claims" and I believe that my letter met all the requirements but HMRC rejected my claim: "We cannot accept your claim because you pay tax under the Self Assessment tax system. We can only work out if we owe any tax back to you by using the information you send to us on your Self Assessment tax return. Therefore, we cannot use the information you gave us with your claim. You've already sent us a tax return for the tax year ended 5 April 2020. If you still wish to make a claim you need to change the details on this tax return." My interpretation is that HMRC did not appreciate the additional documents that I enclosed with my letter (e.g. my P60) but is that the only reason it was rejected? Does HMRC want me to make corrections to a printed copy of my tax return instead of simply describing the corrections in the letter? SACM12150 says to merely "state the grounds on which the person considers that the overpayment or excessive assessment has occurred". Does HMRC offer examples of correctly formed claims?