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HMRC internal manual

Repayment Claims Manual

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.