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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RO instructions: Inland Revenue Offices

Inland Revenue Offices (IROs) are responsible for all annual claims made

  • by individuals on their own behalf

or

  • for individuals. These `individual’ claims include annual claims made by or for married women for 1990-91 and later years.

Non-individuals are dealt with by Districts. See RM1246.