Submissions to HMRC Trusts
The instructions tell you to submit certain matters on repayment claims to HMRC Trusts.
Exceptionally you may also need to seek advice from HMRC Trusts on a point of difficulty or a problem which is not covered by the instructions.
DISTRICT ACTIONWhen submitting a case to HMRC Trusts
- follow the instructions at ADM6.109
- send the file, if there is one
be sure to include all relevant information if you do not wish HMRC Trusts to correspond directly with the claimant or agent, enclose a note to this effect with the file.If for any reason you need to borrow the file, simply ask HMRC Trusts for it. Do not
- send routine reminders to HMRC Trusts
- disclose the HMRC Trusts telephone number to a claimant or agent.
HMRC Trusts ACTIONHMRC Trusts action depends on the point at issue but they will
- return straightforward cases with guidance
retain files for other cases until advice can be given.Where appropriate HMRC Trusts will
- correspond directly with the claimant or agent
ask you to
- issue a formal refusal of the claim
- take any appeal before the Commissioners.