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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RA action: When claim is signed: claims reference for District quoted

Where a claims reference for your District is shown on the form

  • attach a note to any vouchers which were stamped with a District date stamp before you saw them. The note should say `already stamped’. Sign and date the note
  • cancel any other vouchers received with the claim (RM1020)
  • return any documents received with the claim (RM1024) but see RM1572 where the taxpayer is deceased and probate, confirmation or letters of administration have been received.
  • go to RM2000 and register the claim.

IF THE CLAIM FAILS TO REGISTER UNDER THE REFERENCE QUOTED OR THERE IS NO REFERENCE QUOTED

When you use RC to register a claim under the reference quoted on the claim form you may get the error message NO CLAIMS RECORD UNDER THIS REFERENCE

  • use TI to find any reference on NTS.Where TI shows a claims reference for your District

  • attach a note to any vouchers which were stamped with a District date stamp before you saw them. The note should say `already stamped’. Sign and date the note
  • cancel any other vouchers received with the claim (RM1020)
  • return any documents received with the claim (RM1024) but see RM1572 where the taxpayer is deceased and probate, confirmation or letters of administration have been received
  • go to RM2000 and register the claim.If TI shows a reference for another District or a PAYE or Schedule D reference for your District

  • write `Priority’ at the top of your covering memo
  • quote the reference shown on TI
  • send the claim to the District shown on TI
  • send form 41A-2 to the claimant.If there is no reference on the claim or on TI

  • refer the claim to the allocation officer
  • when you receive a reply see RM1028.

IF ANY OTHER REFERENCE IS QUOTEDIf any other reference is shown on the form

  • send the claim to the correct District or section
  • send a form 41A-2 to the claimant.