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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Reviewing the claim form: How to review the form

When you have decided who is entitled to receive the repayment continue to check the claim form. Work through the following table.

Subject What to check Notes or Action
Claimant’s signature The claim must be signed by the person entitled to receive the repayment according to RM3652.  
Does the signature match the claimant’s name and anything else signed by the claimant? If you are not satisfied that the correct person has signed pass the file to your Group Leader.  
Renewal claims 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 file 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. Check whether you can repay the nominee. See RM3744  

If you think you should refuse the claim submit it to Central Policy (Tax Administration Advice Team), Stockport.

When you have completed the checks at RM3644 - RM3660 satisfactorily go to RM3768 -RM3772.