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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

What to do if there is employment or pension income on the claim form

If there is employment or pension income on the claim form consider whether PAYE tax has been deducted.

If, according to the claim form or claimant, no tax was deducted from the employment or pension income, accept the claimant’s figure unless you have reason to suspect that the income has been understated, for example, if other items on the claim are wrong.

If you have doubts about the figure ask your Group Leader for advice. Your Group Leader or an Inspector may tell you to
 

  • report the facts to the employer’s PAYE District

and

  • ask them to say whether

 

the amount of income shown on the claim is correct

PAYE was operated correctly.

If the PAYE District says that the information on the claim form is wrong tell your Group Leader.

If according to the claim form or the claimant tax was deducted see RM4000 onwards.