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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Computer output: Wording on the agent's R37(T)

When you complete CL a copy of form R37(T) will be sent to any agent who is acting on the claimant’s behalf and whose details are stored on the claimant’s computer record. It will show one of the following explanatory messages. The table below tells you which circumstances produce which messages.

| Circumstances | Messages | || | Payment to claimant | | | * repayment due * payable order to claimant | NAME………………………..
Your client is 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 has been issued today to your client.
[CALCULATION] | | Payment to nominee | | | * repayment due * payable order to nominee | NAME………………………..
NOMINEE……………………..
Your client is 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 your client to receive payment of the amount due.
[CALCULATION] | | Payment to agent | | | * repayment due * payable order to agent | NAME………………………..
Your client is 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] | | No repayment due | | | * computation for the year shows no repayment due | NAME………………………..
As detailed in the calculation below, no repayment is due to your client for the year shown above.
[CALCULATION] | | Provisional repayment to claimant | | | * provisional amount repaid to claimant pending final calculation of liability | NAME………………………..
Your client is due a repayment of Income Tax for the year shown above. Until the claim is finalised, a payable order for the provisional amount shown below has been issued today to your client.
A final payment will be made as soon as possible.
AMOUNT OF PROVISIONAL REPAYMENT £…………. | | Provisional repayment to nominee | | | * provisional amount repaid to nominee pending final calculation of Liability | NAME………………………..
NOMINEE……………………..
Your client is due a repayment of Income Tax for the year shown above. Until the 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 your client to receive payment of the amount due.
A final payment will be made as soon as possible.
AMOUNT OF PROVISIONAL PAYMENT
£………… | | Provisional repayment to agent | | | * provisional amount repaid to agent pending final calculation of liability | NAME………………………..
Your client is due a repayment of Income Tax for the year shown above. Until the claim is finalised, a payable order for the provisional amount shown below is attached.
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 NAME………………………..Repayments of £50 or less are not made until the end of the tax year. The calculation below shows that Your client’s repayment of Income Tax for the year shown above falls below this amount. The claim form has been retained and a further claim form is being issued to your client. This should be returned either
  • when your client has further income which will bring the claim for the year to more than £50
  • 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 NAME………………………..Repayments of £50 or less are not made until the end of the tax year. The calculation below shows that your client’s repayment of Income Tax for the year shown above falls below this amount. The claim form has been retained and a further claim form is being issued to you. This should be returned either
  • when your client has further income which will bring the claim for the year to more than £50or

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