Taxes Management Act 1970 section Sch 1A para 2

Making of claims

Section Sch 1A para 2 sets out the requirements and procedures for making tax claims, including who claims should be made to, the evidence required, the form of claims, and additional requirements for non-UK resident claimants.

• Claims must be made to an officer of HMRC unless the Taxes Acts specifically direct that a claim be made to HMRC itself
• Repayment claims can only be made where the claimant holds documentary proof that the tax was paid, whether by deduction or otherwise
• Claims must be made on a form determined by HMRC, including a declaration that all particulars are correctly stated to the best of the claimant's information and belief
• Where a claim is made by or on behalf of a non-resident, or someone claiming to be non-resident or non-domiciled in the UK, HMRC may require supporting statements to be made by affidavit