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HMRC internal manual

Repayment Claims Manual

Reviewing the claim form: How to review the form

Work through the items in the following table.

| Subject | What to check | Notes or action | || | Adult Beneficiaries | When an adult beneficiary of an estate during its administration period claims, check what you need to do. | See AP4420 -AP4492 | | Taxpayer’s name | If the claim is dealt with from a file compare the name on the file, previous correspondence and claims. | Make sure you have the right file.
If the taxpayer’s name has changed find out why. A taxpayer may change his or her name legally.
If you are not sure whether the claim is from the same taxpayer ask for documentary evidence of a legal change of name. | | Claimant’s name | The claimant and the taxpayer should be the same person unless the claim is from an attorney.

If they are different people check the name of the claimant on this form with the name on any previous claims and correspondence. | A claimant may change his or her name legally.
Ask for documentary evidence of a legal change of name if you are not sure whether the claim is from the same claimant
If the claimant has changed see RM3548 and check whether you can accept the claim from the new claimant. | | Signature | Does the signature match the claimant’s name and anything else signed by the claimant? | If the claim has been signed by someone other than the claimant use the table at RM3548 to decide whether to accept the signature.
Pass the papers to your Group Leader if the claim is alleged to be signed by the claimant but you are not satisfied that the signature is genuine. | | Renewal claims | If it is a file case compare any other items on the claim with the previous one | Refer any discrepancies to your Group Leader. | | General | Is there anything on the form which you think needs more explanation? | If so pass the papers and claim to the Group Leader. | | Nominee | Has the claimant authorised you to make the repayment to another person?
That person is called the claimant’s nominee. | To check whether you can repay the nominee go to RM3744. |

When you have completed the checks at RM3544 - RM3584 satisfactorily go to RM3768 - RM3772.