If you discover a mistake in or an omission from your tax return or assessment, which has resulted in your tax bill being too high, and the deadline for amending it has passed, you may be able to claim overpayment relief. This has the effect of reducing your tax bill to what it should have been had you not made the error or omission. However, there are strict rules which determine if a claim can be made and the format it must take.
The Flow Chart - Claiming Overpayment Relief will help you decide if you can claim overpayment relief or take other steps to correct your tax liability.
Definitions for flow chart:
If you are entitled to claim, you may find our Overpayment Relief Claim helpful.