{
  "url": "https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989/regulation-8",
  "json_url": "https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989/regulation-8.json",
  "legislation": "uksi/1989/2387",
  "legislation_title": "The Private Medical Insurance (Tax Relief) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/private-medical-insurance-tax-relief-regulations-1989",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Claims by insurers and managing agents—introductory",
  "text": "(1) At the same time as making an annual claim for a year, and within six months after the end of that year, a person to whom payments are made shall make a return on a form supplied by the Board for the purpose of all payments made to him (and not repaid by him) in that year and of the amounts deductible from those payments in accordance with subsection (5) of section 54.\n(2) Where the aggregate of the amounts paid by the Board in respect of interim claims for the year exceeds the amount recoverable from the Board shown on the annual claim, the claimant shall repay the amount of the excess to the Board with the claim.\n(3) If a person to whom payments are made fails to make a return and annual claim within the time limited by this regulation, the Board shall issue a notice to him showing the aggregate of the payments made to him in respect of interim claims for the year and stating that the Board are not satisfied that the amount due to him for that year exceeds the lower amount stated in the notice.\n(4) If a return and annual claim for the year are not delivered to the Board within14 days after the issue of a notice under paragraph (3) the amount of the difference between the aggregate and the lower amount stated in the notice shall be immediately recoverable by the Board from the person to whom the notice was issued in the same manner as tax charged by an assessment on him which has become final and conclusive.\n(5) No payment or repayment made or other thing done on or in relation to an interim claim or a notice under paragraph (3) shall prejudice the decision on an annual claim.\n(6) Where a return and an annual claim have been made and the person who made them subsequently discovers that an error or mistake has been made in the return or claim, he may make a supplementary return or annual claim, as the case may require, at any time within six years after the end of the year for which it is made. Provision of certificates by insurers",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1994/1527",
      "affecting_title": "The Private Medical Insurance (Tax Relief) (Amendment) Regulations 1994"
    },
    {
      "type": "added",
      "affecting": "uksi/1994/1527",
      "affecting_title": "The Private Medical Insurance (Tax Relief) (Amendment) Regulations 1994"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/2387/regulation/8",
    "retrieved_at": "2026-10-29T15:31:00.137929+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}