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HMRC internal manual

Repayment Claims Manual

When to authorise ROs to clear a claim not pursued

As soon as you decide that a repayment should not be made because the claimant has failed to establish entitlement to repayment consider RM4292. If conditions at RM4292 are met you may authorise the allocation officer to clear the claim `not pursued’.

If the claimant fails to reply to enquiries the claim must appear on an Open claims list before you authorise officers to clear it `not pursued’. See RM5348.