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Top Slicing Relief overpayment relief claim

Can I make a protective claim in the covering letter

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Hi all,

I have a client who, according to the legislation and recent Marina Silver FTT case, is due an additional ~£5,000 Top Slicing Relief (TSR) for 2016-17.

Having read Mr Tim Good's most recent taxation article it suggests that an overpayment relief claim should be made to try and recover the additional tax. The article also suggests that HMRC are likely to reject the claim because they are expected to appeal the decision (as well as arguing about generally prevailing practices at time).

My question is this. Would you do an overpayment relief claim and wait for it to be rejected before writing to HMRC sayng that you would like to make a protective claim? Or, would you send the overpayment relief claim and in the covering letter say that 'whilst writing we would be grateful if you could accept this covering letter as a protective claim over our client's entitlement to further top slicing relief'?

Perhaps a niggly point, but I just wondered if there is a set order that you would approach this.

Thanks for your input in advance.

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