TAXguide 18/17: HMRC determinations and special relief

ICAEW Tax Faculty has published new guidance on making claims to special relief. TAXguide 18/17, written by Caroline Miskin, explains what special relief is, when it might apply and the conditions that need to be met to make a formal claim.


Most practitioners will be familiar with making claims for overpayment relief (what was previously known as an error or mistake claim). Claims to special relief, a particular form of overpayment relief which has replaced equitable liability, are less common.


Special relief is the remedy available when HMRC has made a determination (estimate) of the tax due when a tax return remains unfiled and the deadline to displace the determination has passed.


The tax charities regularly claim special relief for taxpayers with a determination whose personal circumstances have meant that their tax affairs have been neglected.


Practitioners who are advising clients who are vulnerable or who have neglected their tax affairs due to ill health or other personal difficulties may need to understand how to make a claim in appropriate cases.


This new TAXguide from the ICAEW Tax Faculty gives practical guidance on displacing HMRC determinations and making claims for special relief.