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HMRC internal manual

Repayment Claims Manual

Nominees outside UK to whom repayment may be made


The guidance here previously stated that repayments should only be sent to certain named nominees with non UK addresses and repayments to other nominees outside the UK should be declined. We have received advice that there is no legal reason for this and you should no longer decline to repay a nominee solely on the grounds that the nominee’s address is outside the UK.