34
(1)
This paragraph applies where—
(a)
a person has paid an amount by way of tax but believes that the tax was not due, or
(b)
a person has been assessed as liable to pay an amount by way of tax, or there has been a determination to that effect, but the person believes that the tax is not due.
(2)
The person may make a claim to the Commissioners for Her Majesty's Revenue and Customs for repayment or discharge of the amount.
(3)
Paragraph 34A makes provision about cases in which the Commissioners for Her Majesty's Revenue and Customs are not liable to give effect to a claim under this paragraph.
(4)
The following make further provision about making and giving effect to claims under this paragraph—
(a)
paragraphs 34B to 34D, and
(b)
Schedule 11A.
(5)
Paragraph 34E makes provision about the application of this paragraph and paragraphs 34A to 34D to amounts paid under contract settlements.
(6)
The Commissioners for Her Majesty's Revenue and Customs are not liable to give relief in respect of a case described in sub-paragraph (1)(a) or (b) except as provided—
(a)
by this Schedule and Schedule 11A (following a claim under this paragraph), or
(b)
by or under another provision of this Part of this Act.
(7)
For the purposes of this paragraph and paragraphs 34A to 34E, an amount paid by one person on behalf of another is treated as paid by the other person.
Cases considering Schedule 10, paragraph 34 7
[2026] UKUT 284 (TCC) · 28 July 2026
The Tribunal assessed whether the July 2018 letter made a claim under this provision. Read in context, it was an attempt to amend the returns for multiple dwellings relief, not a claim for overpayment relief. (see paras [36]-[48])
The original self-assessments made the taxpayer liable to pay the stated tax, and the letter sought a reduction in that liability. The Tribunal nevertheless found, on the letter’s natural meaning and context, that it did not make an overpayment relief claim. (see paras [36]-[38], [42]-[46])
Although the letter sought a reduction in tax, it sought to achieve that through amendments to the returns rather than by making a claim for discharge under this provision. The identifiable amount did not change the letter’s character. (see paras [37]-[46])
[2026] UKUT 282 (TCC) · 27 July 2026Interprets
Interprets overpayment relief as a separate statutory remedy of last resort, subject to its own procedure, time limit and restrictions. Expiry of a return amendment period alone does not bar a claim. (see paras [39]-[40], [83]-[84])
Interprets the restriction on relief outside the statutory scheme as preventing extra-statutory recovery, including a common-law restitution claim. It does not make section 44(9) the exclusive route within the statutory code. (see paras [78]-[79])
[2026] UKUT 27 (TCC) · 21 January 2026Interprets
Applies where tax has been paid or assessed but the taxpayer believes it was not due. It provides the gateway for the overpayment relief claim considered in the appeal (see paras [20], [39], [41]).
Permits a person to claim repayment or discharge of tax believed not to be due. The Tribunal treated it as a statutory remedy of last resort, subject to paragraph 34A (see paras [20], [39]-[42]).
Signals that paragraph 34A restricts the availability of overpayment relief. The Tribunal construed paragraphs 34 and 34A together (see paras [20], [41]-[42]).
What each judgment says about Schedule 10, paragraph 34 is in the case-law panel in the full Act.