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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Setting up a new annual claims case record: Format 1

Complete Format 1 as follows

Field Notes and action required
   
CLAIMANT : NAME Enter the name of the person making the claim on their own behalf or on behalf of someone else.
RM1508 tells you how a name should be entered.    
  FILE CASE? Enter Y or N
  CAPACITY If the claimant is claiming on behalf of someone else, enter the capacity in which the person is acting together with the name of the taxpayer, for example

Administrator of **AB Ltd Pension Fund

For*John*Brown*Jnr

RM1508 tells you how a name should be entered.    
  CORRES HELD Leave blank
  ADDRESS Enter the address of the person whose name you entered in CLAIMANT : NAME
RM1512 tells you how an address should be entered.    
  RLS? N will be shown. Do not amend.
  ABROAD? N will be shown. Do not amend where the address is
  • within the United Kingdom, the Isle of Man or the Channel Islands
  • one of Her Majesty’s ships
  • with British forces abroad or an address which has a British Forces Post Office (BFPO) number. If the address is not one of the above, amend the entry to Y. | | DATE OF BIRTH | Enter the taxpayer’s date of birth, if known. Enter it in the format DD/MM/YY or DDMMYY, for example, 03/08/52 or 030852.

If the taxpayer was born before 1901, leave blank.

If the taxpayer is not an individual leave blank.    
  SPOUSE DATE OF BIRTH If the taxpayer is married enter the spouse’s date of birth, if known. Enter it in the format DD/MM/YY or DDMMYY.

If the spouse was born before 1901, leave blank.

If the taxpayer is unmarried or not an individual leave blank.    
  NI NUMBER Enter the taxpayer’s National Insurance number if known.

Make any entry in the usual format of 2 letters followed by 6 numbers and lastly

  • a suffix letter or

  • a question mark. Do not enter a National Insurance number which begins with QQ. | | GRADING | There must be an entry which is one of

RO

RE

INSP

RO will be shown. Amend it if, exceptionally, the overall responsibility for the case is that of an officer of a higher grade.

An RA cannot have overall responsibility for a case.      
  CLAIMANT TYPE There must be an entry which is one of  
    Type Enter
    Individual IND
    Retirement Benefit Scheme RBS
    Trade Union TU
    Registered Friendly Society RFS
    Unregistered Friendly Society UFS
    Any others OTHER
    It must be IND if there is an entry in any of  

DATE OF BIRTH

DSPOUSE DATE OF BIRTH

NI NUMBER    
  SEX If the taxpayer is an individual enter M or F.
If the taxpayer is not an individual, leave blank.    
  MARITAL STATUS If the marital status is known enter

MAR if married

SNG if single.

If the taxpayer is not an individual, leave blank.

The entry must be MAR if there is a date in SPOUSE DATE OF BIRTH.    
  DECEASED? Enter Y if the taxpayer is deceased.
The field must be blank if the taxpayer is not an individual.    
  SIGNALS This field will only be present when an Inspector uses CZ.

Enter INSP-ONLY to restrict access to the claims case record.

If the INSP-ONLY signal is set

only an Inspector can use CZ or CL

Y must be shown in the FILE CASE? field.    
  DATE CASE CEASED Leave blank.
  TRANSFERRED TO : Leave blank.
  AT REFERENCE : Leave blank.
  NOTES This line is limited to 78 characters.

You can enter any note which will be useful. Remember the taxpayer has the right to apply for a copy of his or her computer record.

Do not make any entry which would cause offence or that you do not want the taxpayer to see.    
  AGENT CODE Check the District Agent list for the code of the agent acting.

If a code has been allocated enter it here.

The entry must consist of one letter followed by two numbers for example A01.    
  AGENT SCREEN REQUIRED? This will be shown as Y and cannot be changed when you are setting up a new case.