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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
, see all updates

RO instructions: When to set up

When to set up new cases will depend on whether a claim has been received and if not, how the claim form will be issued.

Some forms have to be issued manually and you may need to issue a claim form at the counter.

To decide which form to issue and how to issue it see RM1262 - RM1266.

When you decide to issue a claim form manually in response to an enquiry see RM1266.

When you decide that a claim form can be issued automatically in response to a letter, counter call or telephone call from a new claimant proper to your District take the action at RM1278.

If a claim is received from a new claimant the RA will ask you for instructions. If the claim is proper to your District see RM1278.