# Taxes Management Act 1970, Paragraph 2

Extent: E+W+S+N.I.

(1) Subject to any provision in the Taxes Acts for a claim to be made to the Board, every claim shall be made to an officer of the Board.
(2) No claim requiring the repayment of tax shall be made unless the claimant has documentary proof that the tax has been paid by deduction or otherwise.
(3) A claim shall be made in such form as the Board may determine.
(4) The form of claim shall provide for a declaration to the effect that all the particulars given in the form are correctly stated to the best of the information and belief of the person making the claim.
(5) The form of claim may require—
(a) a statement of the amount of tax which will be required to be discharged or repaid in order to give effect to the claim;
(b) such information as is reasonably required for the purpose of determining whether and, if so, the extent to which the claim is correct; and
(bb) the delivery with the claim of such accounts, statements and documents, relating to information contained in the claim, as are reasonably required for the purpose mentioned in paragraph (b) above; ...
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6) In the case of a claim made by or on behalf of a person who is not resident, or who claims to be not resident ... or not domiciled, in the United Kingdom, an officer of the Board or the Board may require a statement or declaration in support of the claim to be made by affidavit.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/1A/paragraph/2 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-1A/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.