A letter from HMRC rejecting a late overpayment relief claim did not constitute a closure notice, there was therefore no right of appeal against it, and TMA 1970, s 118(2) was not capable of applying to extend the time limit for making the claim.
Summary
A letter from HM Revenue and Customs (HMRC) rejecting a late overpayment relief claim did not constitute a closure notice (under TMA 1970, Sch 1A, para 7(2)), there was therefore no right of appeal against it, and TMA 1970, s 118(2) was not capable of applying to extend the time limit for making the claim.
Background
The taxpayer submitted her self-assessment return for the tax year 2006/07 on 14 January 2008. She made no amendment to her return (under TMA 1970, s 9ZA) within the permitted period of one year from the filing date (which expired on 31 January 2009).
The taxpayer later
