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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RO instructions: If a taxpayer has any employment or pension income

 

If a taxpayer has any employment or pension income for a year for which repayment is claimed decide whether you can open or retain a claims file as follows

  • check TI and TBS for a COP or SA reference

and

  • transfer the papers to the appropriate office if a live record is held

TAXPAYERS IN RECEIPT OF OCCUPATIONAL PENSIONS

Where a taxpayer is in receipt of an Occupational Pension, no matter how small, the R40 claim should be dealt with in the PAYE office .