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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
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Claims: Claimant tells you it is intended to make a claim

Sometimes a claimant or agent will tell you that it is intended to make a claim. This will probably be done to protect the claim when the time limit is near.

When you get a notice like this you must check that it states
 

  • the nature of the claim

and

  • the year for which it is to be made.

If you do not have this information
 

  • write immediately to the claimant/agent stating that you need the specific information before the time limit runs out
  • assume that the limit will be the standard five years from 31 January following the year of claim.

When you have the information necessary, what you do depends on whether or not there is still time for the claim to be made within the normal time limits.

If there is still time to make the claim tell the claimant or agent. Warn that the provisional notice does not remove the need to submit a formal claim within the time limit.

If there is not enough time to make the claim write to the claimant/agent stating that
 

  • the notice is not regarded as a claim
  • the claim must be made within a reasonable time after expiry of the time limit

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Where exceptionally we decide to allow a late claim, that claim should then be treated like any other valid claim. If the claim results in a repayment, it is a repayment of tax and repayment supplement is due in accordance with TMA70/S824.