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HMRC internal manual

Repayment Claims Manual

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.