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HMRC internal manual

Repayment Claims Manual

RO instructions: Where individual claims are dealt with

To decide which IRO should deal with an individual claim use the following general rules.

An annual claims case should be

  • set up in the IRO which deals with the address of the claimant
  • dealt with in the IRO in which it is set up unless Schedule D or employment or pension income makes it necessary to transfer the case to a District.

To date of death

When a taxpayer who made annual claims dies the taxpayer’s IRO will deal with all claims for periods up to and including the date of death.

Administration period

See RM1548 onwards before you decide what to do with a claim for the administration period which follows the date of death of a taxpayer.

If a claimant has income from property or investment income from a continuing source and there is a balance of allowances to set against UK Dividends or other taxed income accept as an annual claims case.

If there is a continuing source of earned Schedule D income the case should be dealt with in SA.

If a claim includes employment or pension income the claim must be dealt with in the PAYE office.

If the claimant is not resident in the UK but the taxpayer is resident in the UK, deal with the claim in the IRO which deals with the taxpayer’s address.

If the taxpayer is not resident in the Centre for Non-residents (CNR) will deal with claims