Section 42: Procedure for making claims etc., Taxes Management Act 1970

Where any provision of the Taxes Acts provides for relief to be given, or any other thing to be done, on the making of a claim, this section shall, unless otherwise provided, have effect in relation to the claim.

Subject to subsection (3) below, a claim for a relief, an allowance or a repayment of tax shall be for an amount which is quantified at the time when the claim is made.

Subject to subsections (3) to (3ZC) below, where notice has been given under section 8, 8A ... or 12AA of this Act, a claim shall not at any time be made otherwise than by being included in a return under that section if it could, at that or any subsequent time, be made by being so included.

Subsections (1A) and (2) above shall not apply in relation to any claim which falls to be taken into account in the making of deductions or repayments of tax under PAYE regulations.

Subsection (2) above shall not apply in relation to any claim by the trustees of a charitable trust for an amount to be exempt from tax by virtue of—

section 521(4) of ITA 2007 (gifts entitling donor to gift aid relief: charitable trusts),

section 532 of that Act (exemption for savings and investment income),

section 533 of that Act (exemption for public revenue dividends),

section 536 of that Act (exemption for certain miscellaneous income), or

section 537 of that Act (exemption for income from estates in administration).

Subsection (2) also does not apply in relation to any claim for repayment of an amount of income tax which—

is treated as having been paid by virtue of section 520(4) of ITA 2007 (gift aid relief: income tax treated as paid by trustees of charitable trust), or

has been deducted at source from income to which any of the provisions mentioned in paragraphs (b) to (e) of subsection (3ZA) applies.

Subsection (2) also does not apply in relation to any claim under section 210 of the Finance Act 2013 (claims for consequential relieving adjustments after counteraction of tax advantage under the general anti-abuse rule).

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The references in this section to a claim being included in a return include references to a claim being so included by virtue of an amendment of the return; ...

In the case of a trade, profession or business carried on by persons in partnership, a claim under any of the provisions mentioned in subsection (7) below shall be made—

where subsection (2) above applies, by being included in a partnership return, and

in any other case, by such one of those persons as may be nominated by them for the purpose.

The provisions are—

sections ... ... , ... ... ... 471, 472, 484, ... ... , 570, 571(4) and 732(4) of the principal Act;

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sections 3, 83, 89, 129, 131, 135, 177, 183, 266, 268, 290, 355, 381 and 569 of the Capital Allowances Act; ...

sections 40B(5), 40D, 41 and 42 of the Finance (No. 2) Act 1992 ...

sections 25C, 111(1), 126(2), 129(2), 143, 185, 194, 271A(10) and 326 of ITTOIA 2005 ...

sections 668 and 669 of ITA 2007, and

sections 109(1), 124(2), 127(2), 178 and 268 of CTA 2009.

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Where a claim has been made (whether by being included in a return under section 8, 8A ... or 12AA of this Act or otherwise) and the claimant subsequently discovers that an error or mistake has been made in the claim, the claimant may make a supplementary claim within the time allowed for making the original claim.

This section (except subsection (1A) above and subject to subsection (10A) below) shall apply in relation to any elections ... as it applies in relation to claims.

Subsection (2) above does not apply in relation to an election under section 55C of ITA 2007 (election to transfer allowance to spouse or civil partner).

Schedule 1A to this Act shall apply as respects any claim or election which—

is made otherwise than by being included in a return under section 8, 8A ... ... or 12AA of this Act or a return under Schedule 2 to the Finance Act 2019, ...

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Schedule 1B to this Act shall have effect as respects certain claims for relief involving two or more years of assessment.

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In this section "profits"—

in relation to income tax, means income, and

in relation to capital gains tax, means chargeable gains, and

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Section 42: Procedure for making claims etc.

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