Regulation 11 Annual claims
An annual claim in respect of a period of one year shall be made—
within six months after the end of that year if an interim claim has been made, or
within six years after the end of that year if no interim claim has been made.
A claim under this regulation—
may not be based on an estimate but may only be made to recover the amount deducted in respect of the training payments made in the year, and
shall bring into account payments made for the year, and for the purpose of this regulation “aggregate interim payments” means the aggregate of payments made (and not repaid) on interim claims.
If the Board are satisfied that the amount claimed was deductible in the period for which the claim is made they shall pay the amount to the training provider and, if they are not so satisfied, they shall pay any lesser amount which they are satisfied was deductible.
Where the aggregate interim payments shown by an annual claim exceed the amount deducted for the year—
the training provider shall repay the amount of the excess to the Board with the claim, and
if he fails to do so, that amount shall immediately be recoverable by the Board in the same manner as tax charged by an assessment on the training provider which has become final and conclusive.
If a training provider to whom payments are made fails to make an annual claim within the time limited by this regulation, the Board may issue a notice to him showing the aggregate interim payments made to him 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.
If an annual claim for the year is not delivered to the Board within 14 days after the issue of a notice under paragraph (5) the amount of the difference between the aggregate interim payments and the lower amount stated in the notice shall immediately be recoverable by the Board in the same manner as tax charged by an assessment on the training provider which has become final and conclusive.
No payment or repayment made or other thing done on or in relation to an interim claim or a notice under paragraph (5) shall prejudice the decision on an annual claim.
Where an annual claim has been made and the training provider who made it subsequently discovers that an error or mistake has been made in the claim, he may make a supplementary annual claim at any time within six years after the end of the year for which it is made.