beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Repayment Claims Manual

Reviewing the claim form: Claims from overseas representatives

If you get a claim from one of the following overseas representatives or from one of the European Communities as defined at RE2350

  • you will find the instructions you need in the 1986 Relief Instructions
  • the table below tells you which RE paragraphs to look at
  • if the claim is too old to register in RC see RM5500 onwards.
Overseas representative Time limit Instructions Summary
Of foreign and Commonwealth governments No limit RE2264 Submit to Centre for Non Residents (Nottingham) Technical Advice Group
Of international organisations No limit RE2411 Submit to Centre for Non Residents Technical Advice Group.
Members of NATO forces No limit RE2200 -2205 Repay if the conditions in RE are satisfied.
European Communities and their staff No limit RE2350 2361 The exemptions are explained in the RE paragraphs