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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Reviewing claim form: submissions to HMRC Trusts Head Office Edinburgh: minors

Submissions to HMRC Trusts Head Office Edinburgh must be seen by an Inspector.

Whenever you submit a claim made on behalf of a minor to HMRC Trusts Head Office Edinburgh for advice send

  • your papers
  • a covering form or memo which shows why you are submitting the claim.Follow the instructions from HMRC Trusts Head Office Edinburgh.

If they tell you not to repay they will explain their reasons in detail. Tell the claimant or the agent at once why you cannot repay.

In addition

  • put any instructions from HMRC Trusts in the permanent notes cover
  • check that copies of documents are kept in the permanent notes cover
  • make a note of any special features you must look out for in future on the outside of the permanent notes cover
  • if HMRC Trusts Head Office Edinburgh tell you to resubmit the claim on a certain date note the date on the outside of the R133.If you get any objection to advice from HMRC Trusts Head Office Edinburgh send it to HMRC Trusts Head Office Edinburgh with your papers. Do not list an objection of this kind for hearing by the Commissioners unless you are told to do so by HMRC Trusts Head Office Edinburgh.