Taxes Management Act 1970 Schedule 1AB paragraph 4

The claimant: one person accountable for amounts payable by another etc

Section 4 of Schedule 1AB establishes who is entitled to make a repayment claim where one person is accountable to HMRC for tax amounts relating to another person, such as under PAYE or the construction industry scheme.

• Where a person (P) is accountable to HMRC for income tax, capital gains tax or other amounts relating to another person (T), only T may make a repayment claim under this Schedule.
• If P paid an amount to HMRC believing they were accountable for it but in fact were not, only P may make the repayment claim.
• HMRC are not obliged to pay P's claim if the amount has already been repaid to T or set against T's liabilities.
• These rules apply to amounts arising under PAYE regulations, the construction industry scheme, or any other provision of the Taxes Acts.