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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Group Leader instructions: mentally incapacitated adult

If an RO asks for advice about a claim made on behalf of a mentally incapacitated adult

  • deal with straightforward queries
  • if doubts or difficulties arise from the case tell the RO to submit the case to Central Policy (Tax Administration Advice Team), Stockport.