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Official guidance
Repayment Claims Manual

RM5088P · Day to day work: claims

  • RM5088 · Claims: Claimant or agent enquires about progress of claim
  • RM5092 · Claims: Clearing a claim as not pursued
  • RM5096 · Claims: Return of claim form is requested
  • RM5100 · Claims: Time limits
  • RM5104 · Claims: Claimant tells you it is intended to make a claim
  • RM5108 · Claims: You think the claimant may want to claim
  • RM5112 · Claims: Repayment agent sends list of clients intending to make claim
  • RM5116 · Claims: Claimant fails to claim within extra period allowed
  • RM5120 · Claims: Bulk supplies of forms for agents
  • RM5121 · Claims: Issue claim form: Issue form R85
  1. Day to day work: claims: contents
  2. Claims: You think the claimant may want to claim

RM5108 | Claims: You think the claimant may want to claim

From HM Revenue & Customs · Repayment Claims Manual

Before a year goes out of date you may receive a general enquiry about a claim, or you may be asked for a claim form.

Although a specific claim has not been made you may feel a claimant wants to make one. If there is sufficient time you should warn the claimant about the time limit. If it is too late to expect the claimant to make a formal claim in time

  • accept the letter as an intention to claim

  • send the warning set out in RM5104.

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