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HMRC internal manual

Repayment Claims Manual

Claims: Repayment agent sends list of clients intending to make claim

Sometimes repayment agents send in lists of clients who intend to claim for a year which is about to go out of date. They usually do this shortly before 31 January.

If you receive a list of this sort

  • tell the agent immediately that

    • including a client’s name in a list is not sufficient to protect a claim
    • you must receive the following before the time limit runs out
    • specific details of the claims being prepared


    • evidence that each client has instructed the agent to make a claim
  • explain that you cannot accept a notice of intention to claim in any case where the details or evidence are lacking.