RM3568 | What to do before you repay an attorney
From HM Revenue & Customs · Repayment Claims Manual
Before you repay an attorney check that we have seen the original and hold copies of the documentation necessary to prove power of attorney. See the guidance held in the Information Disclosure Guidance Manual at IDG52250
England & Wales see IDG52260
Scotland see IDG52265
Northern Ireland see IDG52270
If any of the conditions at IDG52250, IDG52260, IDG52265 & IDG52270 are not met
do not accept the claim
write and tell the claimant why you cannot accept the claim.
If you are dealing with a power of attorney and you are unsure how to proceed, please contact Information Strategy for advice. See IDG90100 for contact details.