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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: Claimant fails to claim within extra period allowed

RM5116 | Claims: Claimant fails to claim within extra period allowed

From HM Revenue & Customs · Repayment Claims Manual

Sometimes when you give a claimant more time in which to make a claim the claimant may, in the end, not make the claim at all.

You may however receive a notice from the claimant of intention to make a claim for a later year. If this happens

  • remind the claimant of the warning you gave about the claim for the earlier year

  • tell the claimant that you cannot accept a claim for the earlier year because it has not been made within a reasonable time.

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