Reviewing the claim form: How to review the form
Check that the instructions at RM1548 onwards and RM1560 onwards have been followed. If not take the necessary action. Then work through the following table.
|Subject||What to check||Notes or Action|
|Taxpayer’s name||Check the name of the deceased on this form with any previous claims or correspondence in the file.||Make sure you have the correct file. If the name is different find out why.|
|Signature||Check that the person who is entitled to the repayment (subject to any further checks you have to make) has either signed or made their mark on the claim.||If the claim is signed by someone other than the claimant use the table at RM3548 to decide whether to accept the signature.|
|Mark||Check why the claimant was unable to sign.|
|Was the mark, made by the claimant, properly witnessed?||Accept the mark if the claimant is illiterate but is neither mentally nor physically incapacitated, provided that|
- the mark was witnessed by an independent person who knows the claimant
- the witness has not been nominated to receive the repayment
the name and address of the witness is shown. General Is there anything on the form which you think needs more explanation? If so pass the file and claim to the Group Leader. Nominee If the claimant authorised you to make the repayment to another person (a nominee). To check whether you can repay the nominee go to RM3744.
When you have completed the checks at RM3640 satisfactorily go to RM3768 - RM3772.