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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Reviewing claim form: claim made by/for person who is bankrupt/insolvent

If there is information in your file which shows that the claim is made by or for a person who is bankrupt or insolvent submit the claim, your file and a report of the facts to Central Policy (Tax Administration Advise Team), Stockport who will tell you what action to take.