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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Introduction: Format 1 differences

What Format 1 looks like depends upon your grade and the type of case and tax year you are dealing with.

The RA screen shows only the fields which an RA is allowed to complete.

The screen for non-individuals is also a shortened version with fields removed which do not apply to that type of case.

The screen for the year 1991-92 or later reflects the fact that tax deducted from interest paid by building societies and banks from

6 April 1991 can be repaid.

Note that from April 2016 the Personal Savings Allowance means that Bank or Building Society Interest is no longer taxed at source and repayments are not usually appropriate for tax on interest earned after that date.