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HMRC internal manual

Repayment Claims Manual

Claims: You think the claimant may want to claim

Before a year goes out of date you may receive a general enquiry about a claim, or you may be asked for a claim form.

Although a specific claim has not been made you may feel a claimant wants to make one. If there is sufficient time you should warn the claimant about the time limit. If it is too late to expect the claimant to make a formal claim in time

  • accept the letter as an intention to claim
  • send the warning set out in RM5104.