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HMRC internal manual

Self Assessment Claims Manual

Making and Amending Claims: How Should Claims be Made?

Should claims be made in writing?

Most claims will be covered by TMA70/S42. This particular section does not stipulate that claims must be made in writing. But you will often find that the claim must be made in writing because the specific legislation applicable to the claim will say so. (When the legislation says by “notice” that also means in writing)

However, with the move to Contact Centres our methods of conducting business have changed dramatically and, certain claims may now be made by telephone. Statement of Practice SP1/05 covers this in more detail.

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Should claims be in a particular format?

Section 42 does not specify that claims are to be made in any particular format. But again the legislation applying to a particular claim may well specify that the claim is to be made in a particular format or on a special form designed for the purpose.

Paragraph 2, Schedule 1A does make certain stipulations. These are that

  • a claim shall be made to an officer of the Board
  • any claim requiring a repayment of tax must be supported by

    • documentary proof of the tax deduction, or
    • of the tax being suffered in some other way
  • the Board may determine the form of a particular claim
  • the claim will

    • include a declaration to be signed by the claimant or the person claiming on his behalf, and
    • state that the particulars given in the claim are correct and complete to the best of his knowledge and belief
  • a claim may have to be supported by certain statements, accounts, documents, schedules or particulars depending on the nature of the claim
  • claims may have to be supported by an affidavit if made by, or on behalf of, a person who is

    • not resident,
    • not ordinarily resident or
    • not domiciled in the UK.