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HMRC internal manual

Repayment Claims Manual

Claims: Claimant fails to claim within extra period allowed

Sometimes when you give a claimant more time in which to make a claim the claimant may, in the end, not make the claim at all.

You may however receive a notice from the claimant of intention to make a claim for a later year. If this happens

  • remind the claimant of the warning you gave about the claim for the earlier year
  • tell the claimant that you cannot accept a claim for the earlier year because it has not been made within a reasonable time.