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HMRC internal manual

Repayment Claims Manual

What to do before you repay an attorney

Before you repay an attorney check that we have seen the original and hold copies of the documentation necessary to prove power of attorney. See the guidance held in the Information Disclosure Guidance Manual at IDG52250

  • England & Wales see IDG52260
  • Scotland see IDG52265
  • Northern Ireland see IDG52270

If any of the conditions at IDG52250, IDG52260, IDG52265 & IDG52270 are not met

  • do not accept the claim
  • write and tell the claimant why you cannot accept the claim.

If you are dealing with a power of attorney and you are unsure how to proceed, please contact Information Strategy for advice. See IDG90100 for contact details.