RM25 - Submissions to HMRC Trusts

The instructions tell you to submit certain matters on repayment claims to HMRC Trusts.

Exceptionally you may also need to seek advice from HMRC Trusts on a point of difficulty or a problem which is not covered by the instructions.

DISTRICT ACTION

When submitting a case to HMRC Trusts

• follow the instructions at ADM6.109
• send the file, if there is one
• be sure to include all relevant information if you do not wish HMRC Trusts to correspond directly with the claimant or agent, enclose a note to this effect with the file.

If for any reason you need to borrow the file, simply ask HMRC Trusts for it. Do not

• send routine reminders to HMRC Trusts

or

• disclose the HMRC Trusts telephone number to a claimant or agent.

HMRC Trusts ACTION

HMRC Trusts action depends on the point at issue but they will

• return straightforward cases with guidance
• retain files for other cases until advice can be given.

Where appropriate HMRC Trusts will

• correspond directly with the claimant or agent

or

• ask you to

and