A4.216 Repayment process

Repayment claims

A4.216 Repayment process

Where the relief or deduction claimed requires the repayment of tax paid under an income tax or corporation tax self-assessment, the claim will be made in the tax return. Most such repayments are processed automatically along with any interest or repayment supplements. Detailed calculations of interest and repayment supplement are not normally issued, but are supplied on request.

The taxpayer can nominate someone else to receive the repayment or legally assign the repayment to a third party. The nomination is normally achieved by completing the appropriate boxes on the tax return. Alternatively, the taxpayer may

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