HMRC have “amended throughout” their guidance on this topic in the Self Assessment Manual at SAM 114045.
The amended guidance has an introductory section (which includes comments about partnerships) followed by guidance under the following headings:
- Time limits
- Invalid claims
- Late claims
- Form of claim
- Overpayment Relief claims and the individual is, or was, a Student/Postgraduate loan borrower making Student loan and/or Postgraduate loan repayments
Related content from Claritax Books
Taxation of Partnerships, by Paul Howard, addresses all the key taxes that arise for partnerships – income tax, CGT, SDLT, corporation tax. The book includes full reference to statutory provisions and also to HMRC practice and interpretations.