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HMRC internal manual

Repayment Claims Manual

HM Revenue & Customs
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Registering claims: What to do if the file is missing

If the file is missing when you have registered a claim you must look for it carefully. Use the following instructions to help you search. Make a note of where you have looked.


  • all offices and storerooms
  • that it is not with Head Office or another District on loan
  • whether the claim form shows previous taxable income. If it does, telephone the appropriate PAYE or D District/Section and ask whether they have the file
  • that it has not been misfiled under a transposed or incorrect reference
  • a maiden name or forename
  • the first part of a hyphenated name
  • another file for the same person
  • that it has not been misfiled with another file for which a payable order was issued on the same date as the previous payable order for this claimant.You will be able to find this by

  • using CL to see when the last payable order for this claimant was issued


  • checking the Release List for that date.If you do not succeed in finding the file you should make a new one. This is called reconstituting the file.