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Contents

Official guidance
Repayment Claims Manual

RM3744P · Claims selected for the detailed check: nominees

  • RM3744 · Nominees: What is a nominee
  • RM3748 · Nominees: claimant completes authority space by mistake
  • RM3756 · Claimant withdraws authority to repay nominee before repayment made
  • RM3764 · Nominees outside UK to whom repayment may be made
  • RM3752 · Nominees: whether you can repay nominee
  1. Claims selected for the detailed check: nominees: contents
  2. Nominees: What is a nominee

RM3744 | Nominees: What is a nominee

From HM Revenue & Customs · Repayment Claims Manual

A claimant may authorise you to make repayments to another person. The other person is called the claimant’s nominee. The claimant can authorise you to repay a nominee in one of two ways

  • by completing the `authority’ on the claim form

or

  • by including the authority in a letter to you. You can accept either.

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