HM Revenue & Customs 12 January 2016, SALF607 (Claims, Elections and Notices: giving effect to claims)
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United Kingdom · · · Cited by 1 · 18-04-2016
Self Assessment Legal Framework › Claims, Elections and Notices › giving effect to claims — SALF607Unless a claim is under enquiry it must be given effect as soon as is practicablePara 4, Schedule 1AOnce a claim (or a subsequent amendment) has been made the officer of the Board (or the Board) must normally give effect to that claim ‘as soon as practicable’.
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