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HMRC internal manual

Repayment Claims Manual

Nominees: What is a nominee

A claimant may authorise you to make repayments to another person. The other person is called the claimant’s nominee. The claimant can authorise you to repay a nominee in one of two ways
 

  • by completing the `authority’ on the claim form

or

  • by including the authority in a letter to you. You can accept either.