SolvedRM1246 | RO instructions: Where non-individual claims are dealt with
From HM Revenue & Customs · Repayment Claims Manual
The table below tells you where non-individual claims are dealt with and which instructions apply.
| Taxpayer or type of claim | District to deal with | Instructions |
|---|---|---|
| Charities, scientific research associations and cathedral bodies in England, Wales and Northern Ireland | HMRC Charities | - |
| Charities, scientific research associations and cathedral bodies in Scotland | HMRC Charities | - |
| Exempt approved retirement benefit scheme | The district responsible for the tax liability of the employer or main employer (unless Pension Schemes Office gives specific instructions to the contrary) | IM8025 -IM8027 |
| Listed/Registered Trade Union (Provident Funds) | The District where trade or business is carried on or in which its head office or principal place of business is situated | AC5, \nCT4710 -CT4719 |
| Registered/ unregistered Friendly Society | The District where trade or business is carried on or in which its head office or principal place of business is situated | AC5, CT4710 -CT4719 |
| Mineral Rights or Royalties | The taxpayer’s GCD (see AP520) | IM4060 -IM4064/ \nRE1960 -RE1962 |