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HMRC internal manual

Company Taxation Manual

Particular bodies: health service bodies: repayment claims

Repayment claims from health service bodies (within the meaning of CTA10/S986 - see CTM40355) should be made in writing to HMRC and are dealt with by Individuals and Public Bodies, NHS and Charities team.

There is no standard claim form and claims should therefore be made on headed letter paper.

Such claims should:

  • state the gross amount of income and the tax deducted,
  • state the amount of repayment claimed,
  • contain the words ‘to the best of my knowledge and belief the particulars given in this claim are correct and complete’, and
  • be signed by a senior official such as the Finance Director.

The frequency of claims is a matter for negotiation.  No objection should be raised to claims at monthly intervals if significant sums are involved.