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HMRC internal manual

Repayment Claims Manual

Taxpayers and claimants

You will see the following fields on the VDU



On the VDU and in these instructions the claimant is the person to whom, or to whose nominee, the payable order will be addressed.

In the case of an individual taxpayer, the claimant is the person making the claim on his or her own behalf or on behalf of someone else.

In the case of a non-individual taxpayer, the claimant is a person authorised to make the claim, for example

  • an officer of a company or union


  • an administrator of a fund.The taxpayer

  • is the person who has suffered the tax and whose name is shown on the file
  • remains the same no matter who makes the claim.Some examples of taxpayers are

  • minors
  • mentally incapacitated adults
  • adults incapacitated by old age or infirmity
  • deceased taxpayers
  • retirement benefit schemes
  • companies, unions or funds
  • individuals, each claiming on their own behalf
  • individuals on whose behalf an attorney makes a claim.When the claimant and the taxpayer are different people the RA or allocation officer will make an entry in the CAPACITY field on the computer. This entry will always include the taxpayer’s name.