beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Self Assessment Claims Manual

Repayments: Requests for Repayments

As explained at SACM2010 this manual does not cover the situation where an employee simply claims that he has had too much tax deducted through his PAYE code number.

The Taxes Acts do not stipulate that a person has to make a claim to recover the overpaid tax and so the requests for repayment are not claims within the meaning of section 42 TMA 1970.

But often claims to repayment will arise from claims to a relief or from a claim to an allowance or deduction. Such repayment requests will then include a claim within the meaning of section 42 and are covered by this manual.

Where we open enquiries into claims, we are able to withhold all or part of the repayment until such time as the issue of a formal closure notice concludes the enquiry. The legislation covering the withholding of repayments, whilst an enquiry is in progress, can be found at:

  • TMA70/S59B(4A) and
  • TMA70/Sch 1A/para4(3)

Further guidance about withholding repayments can be found in the chapter covering “Enquiries into Claims” and at EM1609.