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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 outside UK to whom repayment may be made

RM3764 | Nominees outside UK to whom repayment may be made

From HM Revenue & Customs · Repayment Claims Manual

The guidance here previously stated that repayments should only be sent to certain named nominees with non UK addresses and repayments to other nominees outside the UK should be declined. We have received advice that there is no legal reason for this and you should no longer decline to repay a nominee solely on the grounds that the nominee’s address is outside the UK.

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