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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

Group Leader instructions: doubts about claim or if incomplete

If the RO has doubts about the claim or the claimant, if the claim is incomplete or needs further explanation your action will depend on your evaluation of the facts.

If you need to make enquiries before you decide what to do put your questions tactfully. Ask them at an interview if possible.

You should not ask about trivial points or alter entries on the claim form.

When you have the facts

  • if you think a claim has been made in error and repayment is not due tell the RO allocation officer to refuse the claim
  • if you think the wrong person has claimed or signed the claim in error tell the RO allocation officer to ask for the correct signature
  • if you suspect fraud, for example a deliberate attempt to claim repayment which is not due, to claim more than is due or to claim repayment to which the claimant is not entitled, submit the file to an Inspector
  • if you think income has been omitted from the claim form take the following action

    • if the omitted income can be covered by allowances which have not been used for repayment take no action
    • if the omitted income appears to be more than the available allowances or there may be undisclosed capital gains pass the claim to an Inspector to consider investigation
    • if untaxed interest for previous years has not been taken into account when calculating repayment(s) see the over-repayment instructions at RM5140.