IHTM44128 - Pre-owned assets: unwinding of home loan or double trust scheme: pre-owned asset charge

When the home loan or double trust scheme (IHTM44103) has been unwound a repayment of all the pre-owned assets (POA) Income Tax (IHTM44001) without time limit paid to date can be claimed by writing to:

Pay As You Earn and Self-Assessment

HM Revenue and Customs

BX9 1AS

United Kingdom

The taxpayer should enclose signed copies of the documents used to unwind the scheme in evidence. A POA repayment will only be made when the scheme has been unwound.