RO instructions: Two files for same taxpayer
If you find two files for the same taxpayer check and compare the files
- if there are two repayments of the same tax for the same period tell your Inspector before you follow the over-repayment instructions at RM5140
- if you find any other discrepancies tell your Inspector if there is no over-repayment or discrepancy, or when your Inspector has seen both files, merge the files
- if there is an R299 in one file, note the R299 that the original file has been found and merged with the reconstituted file
- if the files have different references, deal with as a transfer from one reference to the other.