Regulation 84

Except as the Comptroller may otherwise allow, the claimant shall 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 his return.

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