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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

Reviewing claim form: Claims on R73 by factor or agent of estate

This section tells you when you can accept a claim signed by a recognised factor or agent of an estate. The factor or agent will have been appointed by the owner of the estate.

While a factor or agent continues to act you need not disturb any long standing repayment arrangements. Repay the estate owner if the conditions below are not satisfied.

When you receive a claim signed by a factor or agent check that

  • the claim arises from estate operations


  • the claim is for tax deducted from mineral rents or royalties


  • you have the estate owner’s permission to repay the factor or agent


  • you have the estate owner’s specific authority to repay whenever the tax to be repaid is more than the tax on the estate income for that year.

When you have decided whether you can repay the factor or agent go to RM3740.