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HMRC internal manual

Repayment Claims Manual

Registering claims: Reconstituting the file

When you need to reconstitute the file

  • get a form R299 from either the District Inspector or Inspector(S)
  • use this as a record of the search and the reconstitution
  • ask the Inspector who issued the form R299 to sign the certificate on it
  • if you had to ask another District to make a search, ask them to complete a form R299. They will leave blank the part about reconstitution of the file and send the R299 to you
  • put the R299 you complete (and the one from another District if you receive one) in the permanent notes cover
  • make a new file. Mark it clearly `Reconstituted. Original missing’
  • pass the reconstituted file with the claim to the allocation officer. If you subsequently find the original file see RM1220.