# The Recovery of Foreign Taxes Regulations 2007, Regulation 8: Adjustment of a foreign claim


(1) This regulation applies where the amount of a foreign claim is amended for any reason.
(2) Where the amendment leads to a reduction in the amount of the foreign claim the following rules apply.
Rule 1
The Commissioners shall continue the action which they have undertaken with a view to recovery but that action shall be limited to the amount still outstanding.
Rule 2
If at the time the Commissioners are informed of the reduction in the amount of the foreign claim, an amount exceeding the amount still outstanding has already been recovered by them, but this amount has not yet been transferred to the applicant authority, the Commissioners shall repay the excess to the person who appears to them to be entitled to it.
(3) Where the amendment leads to an increase in the amount of the foreign claim the following rules apply.
Rule 1
The additional request shall as far as possible be dealt with by the Commissioners at the same time as the original request.
Rule 2
Where, in view of the state of progress of the existing recovery procedure, consolidation of the additional request with the original request is not possible, the Commissioners shall treat that request as a new claim but shall be required to comply with it only if it concerns an amount not less than the minimum amount referred to in regulation 4(3).

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Source: https://www.legislation.gov.uk/uksi/2007/3507/regulation/8 (the official version)
Page: https://openlegislation.uk/recovery-of-foreign-taxes-regulations-2007/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.