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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Reviewing the claim form: How to review the form

When you have decided who is entitled to receive the repayment from the instructions at RM3664 - RM3728 work through the following table.
 

Subject What to review Notes or Action
     
Minor’s name Compare the name of the minor on the form with the file. Make sure you have the correct file.
If the name is different find out why.    
Signature Does the signature match the claimant’s name and anything else signed by the claimant? A claimant’s name may change legally.
Ask for documentary evidence of the change if you are not sure that you are dealing with the same claimant.    
  Check that it is the person who is entitled to the repayment according to RM3676 who has either signed or made their mark on the claim. If the claim is signed by someone else use the instructions at RM3548 to decide whether to accept the signature.
If you are not satisfied that the signature is acceptable pass the file to your Group Leader.    
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.      
      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 (a nominee)? To check whether you can repay the nominee go to RM3744.

When you have completed the review at RM3664 - RM3732 satisfactorily go to RM3768 -RM3772.