RM4240 | RO instructions: Some repayment due

If you can answer yes to both the following questions some repayment is due

1. are you satisfied that the claimant is entitled to repayment (RM3500 - RM3999)

2. do you have some valid vouchers of payment for the correct taxpayer for the period of the claim In every case

• look at the sources of income on the claim form. Check that the form shows each source for which either you have a voucher or you have information in the file

• if income from a source has been omitted or understated ask your Group Leader for advice

• if a minor is involved and you have not yet decided whether to submit the claim to HMRC Trusts Head Office Edinburgh look at RM3668 onwards.

When you make a repayment to date of death see below- when the repayment brings the total repayments to the date of death up to £ 5,000 or more

or

• whenever you make a further repayment after the total has reached £ 5,000.

After repayment- send a completed form R9 and the file to the Capital Taxes Office for England and Wales, Scotland or Northern Ireland - write and tell the claimant that the amount repaid may have to be taken into account for Capital Transfer Tax purposes.