SAM114050 - Repayments: claims made outside a return: claims: form of claim

Claims under Schedule 1A TMA are to be made to an officer of the Board in such form as the Board may decide. The claim must be in writing. Where the claim must be in a prescribed form, it should include a declaration to the effect that all particulars given are correctly stated to the best of the claimant’s knowledge. This does not apply where there is no prescribed form for the claim.

There is no prescribed form for many types of claim, including those for loss relief and personal pension relief. However, there will be cases where it is clear that the claim is incomplete because it is lacking in some essential detail. Before you give effect to a claim you will at least need to know

• The amount of the relief

• The years(s) for which relief is claimedIn addition, for loss relief claims

• The source of income (or gains) that gave rise to the loss

And

• The period in which the loss aroseIf you receive an incomplete claim you should write to ask the taxpayer or agent for the missing details. Such a request will not amount to an enquiry and you should make it clear that you are only asking for this information to process the claim. You should write in the following terms

‘I have received your claim to …….. relief dated ……..

I am unable to process the claim because it is incomplete. You have not stated (the amount of the relief / the year(s) for which relief is claimed / the source of income (or gains) that gave rise to the loss / the period in which the loss arose)

Please provide the missing details so that I can process your claim’
When you have received the missing details you should process the claim in the usual way. Since you will not have opened an enquiry into the claim simply by asking for the information needed to process it, you will still be able to make an enquiry within the normal time limit.