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HMRC internal manual

Self Assessment Claims Manual

HM Revenue & Customs
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Making and Amending Claims: Who Can Make Claims?

The taxpayer will normally make the claim although his agent may deliver it.

Claims may be made on behalf of an incapacitated person by

  • a trustee
  • a guardian
  • a tutor
  • a curator, or
  • a person who has been charged with tax on the profits of the incapacitated person for example, in a representative capacity by virtue of S42(8).

In the case of a partnership the nominated partner must make the claim.