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HMRC internal manual

Repayment Claims Manual

RO instructions: Where to set up a new case

To decide which District should examine the claim use the information at RM1234 - RM1242and RM1250 - RM1254 and consider whether the case is sensitive.

Is there any information to suggest that the case might be sensitive in your District, for example, because a member of

staff is

  • related to the claimant or taxpayer


  • personally involved with the claim If you think the claim might be sensitive tell your Inspector who will follow the instructions at RM1290.

If you need more information to decide which District should deal with someone who has written but not made a claim

  • write if the taxpayer is one of the special Annual Claims cases in the table at RM1246.

If you decide the claim should be made to another District tell the RA

  • where to send the claim form and/or correspondence


  • to notify the claimant.