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HMRC internal manual

Repayment Claims Manual

Two vital rules

There are two vital rules that you must follow.

1 Repay promptly Repayment claims must be dealt with as a matter of priority at all stages. If delay is unavoidable
  • keep the claimant fully informedand

  • consider making a provisional repayment.If a claim for a particular year is made before 5 April in that year, you can repay by instalments.    
      2 Keep manual payable orders secure RM3124 onwards tells you what anyone handling manual payable orders must do. Always follow the procedures exactly.