Processing of claim4

1

Where the claimant has not provided all the information required, an officer of HMRC must, by notice in writing—

a

require the claimant to provide the outstanding information, and

b

inform the claimant that the claim will not be processed until that information has been provided.

2

Paragraph (3) applies where the claimant has provided all the information required and, on the basis of that information, had those circumstances existed at the time of the transfer—

a

the charge would have been excluded by sections 244B to 244F or under section 244H5, or

b

the charge would not have been excluded by sections 244B to 244F or under section 244H.

3

An officer of HMRC must, by notice in writing—

a

where paragraph (2)(a) applies, issue a repayment reference number to the claimant, or

b

where paragraph (2)(b) applies, inform the claimant of the reasons why the charge is not repayable.

4

Where a repayment reference number is issued and the claimant is the scheme administrator, they must make an amended return under section 2546, citing the repayment reference number.