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HMRC internal manual

Repayment Claims Manual

RA action: Vouchers received before claim

If you receive vouchers without a claim take the following action.

If the claimant calls with vouchers before making a claim for the period do not accept or cancel the vouchers

  • issue a claim form for completion and return with the vouchers
  • explain that you can only accept the vouchers with the claim.When you receive vouchers by post

  • if there is no explanation and you cannot trace a registered claim for the period
  • send the uncancelled vouchers back to the claimant with a claim form
  • ask the claimant to return the vouchers with the completed form
  • otherwise see RM1216.