CTM40365 - Particular bodies: health service bodies: repayment claims

Repayment claims from health service bodies (within the meaning of CTA10/S986 - see CTM40355) should be made in writing to HMRC and are dealt with by Individuals and Public Bodies, NHS and Charities team.

»Ê¹ÚÌåÓýappre is no standard claim form and claims should therefore be made on headed letter paper.

Such claims should:

  • state the gross amount of income and the tax deducted,
  • state the amount of repayment claimed,
  • contain the words ‘to the best of my knowledge and belief the particulars given in this claim are correct and completeâ€�, and
  • be signed by a senior official such as the Finance Director.

»Ê¹ÚÌåÓýapp frequency of claims is a matter for negotiation. No objection should be raised to claims at monthly intervals if significant sums are involved.