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HMRC internal manual

Repayment Claims Manual

RO instructions: Correspondence and enquiries

RAs will deal with straight forward letters and vouchers received in the following circumstances

  • letters enclosed with forms R40(SP) which they can deal with when they copy the details from the form into CL
  • some vouchers received without explanation. If they cannot trace a registered claim for the period they will send the uncancelled vouchers back to the claimant with a claim form (RM1212).

You should deal with

  • vouchers received for a period for which you can trace a registered claim and/or vouchers received with an explanation.

Make sure the vouchers are cancelled on the day of receipt

(RM1216 or RM4024) and decide what to do according to the


  • all other letters, counter calls and telephone calls once the RA has done any routine tracing.