HC Deb 31 May 1951 vol 488 cc41-2W
63. Mr. H. Brooke

asked the Chancellor of the Exchequer whether, under his regulations, a taxpayer who, after making his Income Tax return, subsequently ascertains that he would have been allowed to claim a larger allowance for expenses incurred than he had actually claimed, is given the right to amend his return accordingly.

Mr. Jay

Yes. A taxpayer who finds that he has claimed in his return an insufficient allowance for expenses may make an amended return. If an assessment has already been made, he may appeal against it, and if the time for appealing has expired, he may claim relief within six years of the end of the year in which the assessment was made if he has been overcharged because of some error or mistake in his return.