RM5516 - RO instructions: claim under S228 ITA1952

Claims may be made under ITA52/S228 for 1968-69 or earlier years. These claims arise from income from certain types of trust and may be called contingent interest claims. Claims may have been made in the past on behalf of the taxpayer for years when a minor.

You may get R185 series forms in support of the claim. However, if the claimant does not send any vouchers you do not need to ask for them.

Do not comment on the validity of the claim to anyone until you have and

• received the reply.

The normal time limits do not apply to a Section 228 claim. When you get one submit it to HMRC Trusts Head Office Edinburgh who will tell you whether to- accept it

or

• refuse it because it is out of date.

When you get a completed claim follow these steps- get any previous claim papers including weeds - send the following to HMRC Trusts Head Office Edinburgh

• your papers
• a form R50
• the trust folder or a copy of the trust document.

You must do this even if there is advice from HMRC Trusts on form R50 or R52 in the earlier papers- wait for new guidance from HMRC Trusts Head Office Edinburgh.