Regulation 84

Except as the Comptroller may otherwise allow, the claimant must make a claim to the Comptroller by including the correct amount of the refund or reduction (as the case may be) in the appropriate box on the claimant’s return.

If at the time the claimant becomes entitled to a refund or reduction (as the case may be) the claimant is no longer required to make returns to the Comptroller, the claimant must make a claim to the Comptroller in such form and manner as the Comptroller may determine.