Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Group Leader instructions: computer output: Wording on claimant's R37(T)

When you complete CL a form R37(T) will be issued to the claimant. It will show one of the following explanatory messages depending on the circumstances of the case. The table below tells you which circumstances produce which messages.

| Circumstances | Messages | || | Payment to claimant | | | * repayment due * payable order to claimant | You are due a repayment of Income Tax for the year shown above. The way it has been calculated is shown below and a payable order for this amount is attached.
[CALCULATION] | | Payment to claimant | | | * repayment due * payable order to claimant * computation to agent | You are due a repayment of Income Tax, for which a payable order is attached below. A computation showing how this has been calculated is being issued to your agent. | | Payment to nominee | | | * repayment due * payable order to nomineeAgent shown as NOMINEE if payable order issued to agent | NOMINEE……………………..
You are due a repayment of Income Tax for the year shown above. The way it has been calculated is shown below. A payable order has been issued today to the nominee shown above, authorised by you to receive payment of the amount due.
[CALCULATION] | | No repayment due | | | * computation for the year shows no repayment due | As detailed in the calculation below, no repayment is due to you for the year shown above.
[CALCULATION] | | Provisional repayment to claimant | | | * provisional amount repaid pending final calculation of liability | You are due a repayment of Income Tax for the year shown above. Until your claim is finalised, a payable order for the provisional amount shown below is attached.
A final payment will be made as soon as possible.
AMOUNT OF PROVISIONAL REPAYMENT £…………. | | Provisional repayment to claimant | | | * provisional amount repaid pending final calculation of liability | You are due a provisional repayment of income tax for which a payable order is attached below. A computation showing how this has been calculated is being issued to your agent.
AMOUNT OF PROVISIONAL REPAYMENT
£…………. | | Provisional repayment to nominee | | | * provisional amount repaid to nominee pending final calculaiton of liabilityAgent shown as NOMINEE if payable order issued to agent | NOMINEE……………………..
You are due a repayment of Income Tax for the year shown above. Until your claim is finalised, a payable order for the provisional amount shown below has been issued today. It has been sent to the nominee shown above, authorised by you to receive payment of the amount due.
A final payment will be made as soon as possible.
AMOUNT OF PROVISIONAL REPAYMENT £………… | | No repayment to be made because of de minimis limit (claim form to claimant) | | | * amount of instalment repayment £50 or lessand

  • you decided not to issue a payable orderand Repayments of £50 or less are not made until the end of the tax year. The calculation below shows that your repayment of Income Tax for the year shown above falls below this amount. Your claim form has been retained and a further claim form is being issued you. This should be returned either
  • when you have further income which will bring your claim for the year to more than £50or

  • after 5 April next (whichever is the earlier).[CALCULATION]    
      No repayment to be made because of de minimis limit (claim form to agent)  
      * amount of instalment repayment £50 or Lessand  
  • you decided not to issue a payable orderand

  • further claim form issued to agent Repayemnts of £50 or less are not made until the end of the tax year. The calculation below shows that your repayment of Income Tax for the year shown above falls below this amount. Your claim form has been retained and a further claim form is being issued to your agent. This should be returned either
  • when you have further income which will bring your claim for the year to more than £50or

  • after 5 April next (whichever is the earlier).[CALCULATION]