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HMRC internal manual

Repayment Claims Manual

What to do when you get the first claim from an attorney

When you get the first claim from any attorney the claim and papers must be submitted to a technician at Officer grade to

  • find out why the taxpayer has appointed an attorney
  • get the original document appointing the attorney
  • consider why the taxpayer is unable to sign the claim

and follow the guidance at IDG52250