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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Receiving claims: Taxpayer in receipt of incapacity Benefit (IB)

The table below sets out

when you are likely to come across IB the action to take

Circumstances Action
   
Form P46(IB) received from CRI (Centre for Revenue Intelligence) notifying start of IB Decide whether the case is still an annual repayment claim. If it is
  • file P46(IB) and check against R40 in due course

If the case is no longer a repayment claim

  • close the claims record
  • transfer the papers to Leicester 4 IBTO.    
      Form P46(IB) received showing revised award or P45(IB)(0) showing cessation of IB. File the forms and check against R40 in due course. In a revised case award if the new rate of IB means that the case is no longer an annual repayment claim
  • close the claims record
  • transfer the papers to Leicester 4 IBTO.