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HMRC internal manual

Repayment Claims Manual

Claimant withdraws authority to repay nominee before repayment made

A claimant might withdraw the authority to repay a nominee. If the claimant does, the`notice of revocation’ must be in writing.

When you receive notice of revocation from a claimant, write to the nominee advising themof the revocation. You may advise the nominee that as the person legally entitled to therepayment the customer has the right to direct to whom the repayment is made, whichincludes the right to withdraw any nomination.

Repayment may then be made to the customer.

If the former nominee objects inform them that as the person legally entitled to therepayment, the claimant has the right to direct to who the repayment is to be made andalso the right to remove any previous nomination.

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