At section 3 of form N1 the ‘brief description of claim’ should read “A repayment made to the defendant by the Commissioners for Her Majesty’s Revenue and Customs”.
The particulars of claim should read as follows:
The claim is in respect of a repayment made to the defendant
by the Commissioners for Her Majesty’s Revenue and Customs in
error on [date]. The said repayment in error is recoverable from
the defendant on the grounds that it was a payment made under a
mistake of fact.
