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Claims which cannot be made in a return
Paragraph 59 FA 1998, applies Schedule 1A TMA to claims or elections that cannot be dealt with under Paragraphs 57 or 58, that is, by inclusion in a return as first made or by amendment. In particular, Schedule 1A applies to an election that does not relate to a particular AP and a claim made within the time limit for that claim but after the time limit for amendment of the return.
An election that does not relate to a particular AP may have effect in relation, for example, to a particular sort of income until it is withdrawn. Such an election is not tied to specific APs, takes effect from a particular date and remains in force until it is revoked. Any such claim or election falls within Schedule 1A in all circumstances. ....

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