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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

RO instructions: If you issue a claim form manually

If you issue any claim form manually

  • unless you have an existing claims case record in your Office, leave the reference blank
  • if the form is an R40 or R249 enclose a form R500
  • if the form is an R40(SP) enclose forms R500 and R501.