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HMRC internal manual

Repayment Claims Manual

RO instructions: How to store claims papers

Annual claims are claims arising from the set off of personal reliefs against taxed income. Papers for annual claims cases are stored in one of two ways.

File Case - All the papers for one taxpayer are kept in an individual file.

SRS Case - Papers for many taxpayers are in one central storage system.

The SRS system was introduced on 7 October 1991. You may still find references to files within this instruction manual. Assume that the entry relates to an SRS case unless

Whenever you deal with an existing file case, you must consider whether it can be converted to a SRS case.

You will only need to open a file

in the circumstances described in the SRS action guides at RM1256

in districts dealing with non-individual claimants

    • it is one of the file cases outlined in the SRS action guides at RM1256
    • it is for a non-individual claimant described at RM1246.

  *   * see RM1246.