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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RA instructions: Format 2

Format 2 will show you the computer’s calculation of the repayment due. You will also be asked to complete certain fields as follows.

| Field | Notes and action required | || | STORE DRAFT? | Enter Y if you get one of the following advisory messages.
CASE IS NOT APPROPRIATE TO YOUR GRADE - STORE COMPUTATION AND PASS FILE TO RO
NO REPAYMENT IS DUE - STORE COMPUTATION AND PASS FILE TO RO | | OK? | Enter Y unless you notice that you have made an error in Format 1 in which case leave blank.
You cannot enter Y if you have already entered Y in STORE DRAFT? | | GO BACK? | Enter Y if you notice you have made an error in the amount of income or tax you entered in Format 1.
You cannot enter Y if you already entered Y in STORE DRAFT? or OK?
You must enter Y if you have not already entered Y in STORE DRAFT? or OK? | | ARE VOUCHERS TO BE RETURNED? | Enter Y if the claimant or agent has requested the return of the vouchers. You must not enter Y if you entered Y in STORE DRAFT? or GO BACK? | | Joint vouchers | If you are returning joint vouchers write on the back of each one

  • the reference number
  • the full name of the taxpayer for whom you are making the repayment
  • their share of the tax shown on the voucher (that is the amount you entered in the computation).    
      All vouchers Complete a compliments slip (41-9) as follows and attach it to the vouchers.
      To claimant If you are returning the vouchers to the claimant address the 41-9 to the claimant at the same address as the payable order.
      To agent If you are returning vouchers to the agent
  • check the agent’s address. You can accept it is correct if the same address is pre-printed on the agent’s current headed business notepaper
  • if you can confirm the agent’s address is correct put it on the 41-9
  • if you cannot check the agent’s address, address the 41-9 to the claimant.Leave the vouchers in the file. They will be issued by the release officer.

In a District, if you see the advisory message REPT SUPP CASE - ENSURE PO IS ISSUED BY 5TH DAY OF MONTH mark the front of the file URGENT SUPPLEMENT.

Press SEND .