RPSM04304020 - Scheme Administrator Pages: Taxation: Repayments: Who can request a repayment of tax?

Who can request a repayment of tax on investment income?

The request must be made by the person(s) entitled to that investment income, in a trust based scheme this would be the trustees. In year requests may be made by someone other than the trustees acting on their behalf provided they have given authority in writing for them to do so.