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.