The Private Medical Insurance (Tax Relief) Regulations 1989

Claims by insurers and managing agents—introductory

7.—(1) An interim claim may be made only for a period of a month (or a number of months not exceeding six) beginning on the 6th day of a month and ending on the 5th day of the relevant following month.

(2) No claim may be made for the month ending 5th October or any subsequent month until the annual return referred to in regulation 8 has been duly made for the preceding year and received by the Board.

(3) If the Board are satisfied that the amount claimed was deductible in the period for which the claim is made they shall pay the amount to the claimant and, if they are not so satisfied, they shall pay any smaller amount which they are satisfied was deductible.

(4) Where the amount paid by the Board in accordance with paragraph (3) exceeds the amount actually deducted for the period of the claim, the claimant shall bring the amount of the excess into account in the interim claim next made by him after the actual amount has been ascertained and, if that amount exceeds the amount deducted in respect of the period for which that interim claim is made—

(a) the claimant shall repay the amount of the excess to the Board with the claim, and

(b) if he fails to do so, that amount shall be immediately recoverable by the Board in the same manner as tax charged by an assessment on the claimant which has become final and conclusive. Annual claims and returns