A4.202 Income tax and capital gains tax
Different procedures apply to the making of a claim depending on whether a tax return (including a NRCGT return, see E1.235) or notice to file a return has been issued and whether the claim covers more than one tax year.
HMRC has advised that, where agents use their own customised forms to submit a tax repayment claim on behalf of a client, those forms must meet HMRC's information and formatting standards. Forms that fail to meet HMRC's standards will be returned unprocessed1.
Claims for tax relief do not need to be accompanied by evidence to justify them. Accordingly, there is no requirement to:
(a) produce proof of statements made in support of claims
(b) satisfy HMRC in regard to certain matters or circumstances; or
(c) prove that certain circumstances do not exist (where their existence would negate a claim)
However, HMRC may review the validity and accuracy of any claim by way of enquiry under TMA 1970, s 9A (see Division A6.4). It may refuse to make a repayment resulting from a claim pending finalisation of an enquiry2.
There is separate legislation governing:
• claims included in returns3
• claims not included in returns4
• certain claims involving more than one year of assessment, eg carrying back of relief to an earlier year or spreading profits or receipts over more than one year
Each of these is discussed in turn below.
Claims included in returns
The general rule is that where a notice to deliver a