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A4.202 Claims procedure—income tax and capital gains tax

Different procedures apply to the making of a claim depending on whether a tax return (including a capital gains tax UK property disposals return, see C1.110) or notice to file a return has been issued and whether the claim covers more than one tax year.

HMRC has advised that, where agents use their own customised forms to submit a tax repayment claim on behalf of a client, those forms must meet HMRC's information and formatting standards. Forms that fail to meet HMRC's standards will be returned unprocessed¹. In some cases, HMRC mandates that its form must be used where the claim is submitted by post².

Claims for tax relief do not need to be accompanied by evidence to justify them. Accordingly, there is no requirement to:

1. Ìý

   •ÌýÌýÌýÌý produce proof of statements made in support of claims

2. Ìý

   •ÌýÌýÌýÌý satisfy HMRC in regard to certain matters or circumstances, or

3. Ìý

   •ÌýÌýÌýÌý prove that certain circumstances do not exist (where their existence