Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

Introduction: How to use this section

This section starts with a description of the Function CL. It is then divided into four parts

  • RA instructions for making repayments (RM2520 onwards)
  • RO/RE instructions for making repayments (RM2552 onwards)
  • issuing a manual payable order (RM2584 onwards)
  • dealing with a change in the basic rate of tax (RM2652 onwards).