Part 12 Appeals and Claims
Finance (No 2) Act 2023 (2023 c 30) | Legislation

Part 12 Appeals and Claims

Claims in relation to overpaid tax

51

(1)     A person (a “claimantâ€) who has paid an amount by way of multinational top-up tax may make a claim to the Commissioners for repayment of tax that was not due.

(2)     The claim must—

(a)     be made on or before the overpayment claim date,

(b)     be in the form and contain information specified in a notice published by HMRC, and

(c)     not be submitted at the same time as a self-assessment return.

(3)     The overpayment claim date is the date four years after the end of the accounting period in respect of which the amount was paid.

(4)     The Commissioners must give effect to a claim as made, unless—

(a)     a condition in sub-paragraph (2) is not met in relation to the claim,

(b)     paragraph 52 applies, or

(c)     the claim is amended following an enquiry under paragraph 53.

(5)     The Commissioners are not . . . liable to repay any amount paid by way of multinational top-up tax by reason of the fact it was not tax due [otherwise than—

(a)     pursuant to a claim under this paragraph, or

(b)     in accordance with another provision

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