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HMRC internal manual

Self Assessment: the legal framework

HM Revenue & Customs
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Claims, Elections and Notices: procedures for making claims other than in a Tax Return

There are formal procedures for all claims

Paras 2(1) & (3), Schedule 1A

Under Self Assessment a claim made outside a tax return is only valid if:

  • it is made to an officer of the Board (or, where appropriate the Board), and
  • where a particular form has been prescribed by the Board, it is made in that form.

Para 2(2) Schedule 1A

A claim requiring repayment of tax may only be made if the claimant has documentary proof of the tax paid.

Paras 2(4) (5) & (6) Schedule 1A

Most claims do not have a prescribed form in which they must be made. Where the form of the claim has been prescribed, the claim must include a declaration that the particulars given are correctly stated ‘to the best of the information and belief of the person making the claim’. The rules also provide general guidelines as to what information may be required with the claim:

  • a statement of the amount of tax involved
  • any information as may reasonably be required to verify the validity and accuracy of the claim
  • any accounts, statements or documents as may reasonably be required to verify the validity and accuracy of the claim
  • in the case of chargeable gains, details of assets.

In the case of a claim made by a non-resident, or a person who claims to be non-resident or not ordinarily resident or not domiciled in the UK, a statement or declaration may be required in support of the claim to be made by affidavit.