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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RO instructions: Where non-individual claims are dealt with

The table below tells you where non-individual claims are dealt with and which instructions apply.

Taxpayer or type of claim District to deal with Instructions
     
Charities, scientific research associations and cathedral bodies in England, Wales and Northern Ireland HMRC Charities  
Charities, scientific research associations and cathedral bodies in Scotland HMRC Charities  
Exempt approved retirement benefit scheme The district responsible for the tax liability of the employer or main employer (unless Pension Schemes Office gives specific instructions to the contrary) IM8025 -IM8027
Listed/Registered Trade Union (Provident Funds) The District where trade or business is carried on or in which its head office or principal place of business is situated AC5
CT4710 -CT4719      
  Registered/ unregistered Friendly Society The District where trade or business is carried on or in which its head office or principal place of business is situated AC5
CT4710 -CT4719      
  Mineral Rights or Royalties The taxpayer’s GCD (see AP520) IM4060 -IM4064
RE1960 -RE1962