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RM3576 | Reviewing the claim form: Claims from overseas representatives

From HM Revenue & Customs · Repayment Claims Manual

If you get a claim from one of the following overseas representatives or from one of the European Communities as defined at RE2350

  • you will find the instructions you need in the 1986 Relief Instructions

  • the table below tells you which RE paragraphs to look at

  • if the claim is too old to register in RC see RM5500 onwards.

Overseas representativeTime limitInstructionsSummary
Of foreign and Commonwealth governmentsNo limitRE2264Submit to Centre for Non Residents (Nottingham) Technical Advice Group
Of international organisationsNo limitRE2411Submit to Centre for Non Residents Technical Advice Group.
Members of NATO forcesNo limitRE2200 -2205Repay if the conditions in RE are satisfied.
European Communities and their staffNo limitRE2350 2361The exemptions are explained in the RE paragraphs