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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Nominees: whether you can repay nominee

To decide whether to repay the nominee and whether to take any other action use the chart below.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Click here to see the chart. Flowchart

If the chart shows that you cannot repay the nominee, strike through the nominees name and address in pencil.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) Central Policy (Tax Administration Advice Team), Stockport(This content has been withheld because of exemptions in the Freedom of Information Act 2000)