SALF605 - Claims, Elections and Notices: Procedures for Making Claims other than in a Tax Return
There are formal procedures for all claims
paras 2(1) & (3), Schedule 1A
| 6.21 | Under Self Assessment a
claim made outside a tax return is only valid if
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para 2(2) Schedule 1A
| 6.22 | A claim requiring repayment of tax may only be made if the claimant has documentary proof of the tax paid. |
paras 2(4) (5) & (6) Schedule 1A
| 6.23 | Most claims do not have a
prescribed form in which they must be made. Where the form of the
claim has been prescribed, the claim must include a declaration
that the particulars given are correctly stated ‘to the best
of the information and belief of the person making the
claim’. The rules also provide general guidelines as to what
information may be required with the claim:
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| 6.24 | In the case of a claim made by a non-resident, or a person who claims to be non-resident or not ordinarily resident or not domiciled in the UK, a statement or declaration may be required in support of the claim to be made by affidavit. |
