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There are formal procedures for all claims

Paras 2(1) & (3), Schedule 1A

Under Self Assessment a claim made outside a tax return is only valid if:

• it is made to an officer of the Board (or, where appropriate the Board), and
• where a particular form has been prescribed by the Board, it is made in that form.

Para 2(2) Schedule 1A

A claim requiring repayment of tax may only be made if the claimant has documentary proof of the tax paid.

Paras 2(4) (5) & (6) Schedule 1A

Most claims do not have a prescribed form in which they must be made. Where the form of the claim has been prescribed, the claim must include a declaration that the particulars given are correctly stated 鈥榯o the best of the information and belief of the person making the claim鈥�. The rules also provide general guidelines as to what information may be required with the claim:

• a statement of the amount of tax involved
• any information as may reasonably be required to verify the validity and accuracy of the claim
• any accounts, statements or documents as may reasonably be required to verify the validity and accuracy of the claim
• in the case of chargeable gains, details of assets.

In the case of a claim made by a non-resident, or a person who claims to be non-resident or not ordinarily resident or not domiciled in the UK, a statement or declaration may be required in support of the claim to be made by affidavit.