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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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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


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