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Working Together: Dealing with R40 cases

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8th Jun 2009
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HMRC’s June issue of Working Together (Issue 35) includes a useful summary of key points in relation to R40 Claims cases.

The treatment of taxpayers who claim refunds but are not within the PAYE or SA systems has been a slightly confused picture, and in response to issues raised through local Working Together HMRC has refined guidance to staff and produced a summary of how cases should be dealt with. HMRC would also be very interested to hear how claims cases are working and whether there are any particular operational issues that might be improved. Working Together Issue 35 published this month lists the following operational reminders.

Where you need to lodge a 64-8 for a claims case you should not use CAAT at Longbenton, which continues to service SA and PAYE customers. The form should be sent to HMRC National Claims Office, Saxon House, 1 Causeway Lane, Leicester, LE1 4AA.

If a claims case has a one off payment to make, then the claims office reference number and client National Insurance number should be written on the reverse of the cheque.

When quoting claims references, the full reference number should be used, as Leicester now handles claims nationally, and the truncated reference sometimes used can be a duplicate. The full reference is unique, and will have the format NNN AA NNNNN, where A is an alphabetic and N a numeric character. It is possible that the final five digits may be only four in some cases.

And finally, agents are asked to check the status of the CGT tick box at 1.5 on the R40 when they use software to prepare the form. Some software causes this to default to ticked, indicating that there is a capital gain to report. If this is incorrect it can result in lengthy delays while a CGT form is issued and the matter is then resolved to release the repayment. If the default status cannot be changed, the R40 should be accompanied by a letter asking HMRC to ignore the tick.

Do feedback via Working Together if you have any suggestions to make about claims procedures.
 

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By kdbr
11th Jun 2009 14:20

Exceptions
Leicester now seem to be absolving themselves of responsibility where miniscule pensions are involved, asking for form to go to PAYE district. If that is right can we get UTR and submit by FBI for immediate repayment, (or 90 day security delay)? If annuity is of the PLA variety apparently we are supposed to report as if it were bank interest!

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