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HMRC internal manual

Repayment Claims Manual

From
HM Revenue & Customs
Updated
, see all updates

RA instructions: Format 3

Format 3 shows details of the claimant and agent. Check these details and make any necessary entries or amendments as follows.
 

| Field | Notes and action required | || | FILE CASE? | If the entry is Y use the instructions at RM1256 to decide whether a file is still required.
Change the entry to N if the case can be converted to a SRS case. | | CLAIMANT ADDRESS | Check that the address shown on the R40(SP) or later correspondence is the same as that shown on screen.
Make any necessary amendments. These will be stored on the claimant’s record.
RM1512 tells you how an address should be entered. | | RLS? | If this field has an entry of Y

  • make sure you have amended the address in CLAIMANT ADDRESSand

  • change the entry in this field to N.
  • The entry must be N if you want to proceed any further with the repayment.    
      ABROAD? The entry must be N where the address is
  • within the United Kingdom, the Isle of Man or the Channel Islands
  • one of Her Majesty’s Ships
  • with British forces abroad or an address which has a British Forces Post Office (BFPO) number.If the address is not one of the above, the entry must be Y.    
      AGENT CODE If the agent shown is not the same as the one on the R40(SP)
  • check the District Agent list for a code for the new agent
  • if there is a code, enter it here
  • if there is not a code, erase the entry in this field.
  • Any entry must consist of one letter followed by two numbers, for example, A01. | | CLIENT REF | If you are amending the agent details, check the entry in this field and amend or delete as necessary. | | AGENT NAME | There must be an entry if there is an entry in CLIENT REF and none in AGENT CODE
    Coded agent
    If you entered an agent code you do not need to make or amend any entries in this field.
    Non-coded agent
    Enter or amend the name of the agent using the rules at RM1508. | | AGENT ADDRESS | If there is an entry in AGENT NAME there must be an address.
    If AGENT NAME is blank there must be no entry here.
    Coded agent
    If you have entered an agent code you do not need to make or amend any entries in this field.
    Non-coded agent
    Enter or amend the address using the rules at RM1512. | | AGENT ABROAD? | Must be blank if there is no entry in AGENT CODE or AGENT NAME Coded agent Must be N or blank as an agent abroad cannot be set up as a coded agent.Non-coded agent Must be N or blank where the address is

  • within the United Kingdom, the Isle of Man or the Channel Islands
  • one of Her Majesty’s Ships
  • with British forces abroad or an address which has a British Forces Post Office (BFPO) number.
  • If the address is not one of the above, the entry must be Y.    
      REPAYMENT TO: CLAIMANT/AGENT/ NOMINEE (C/A/N)? Leave blank if
  • the file shows that all correspondence including payable orders must be issued manually
  • the file contains a stop notification or a memo from a PAYE District showing that there is a stranded underpayment
  • the claimant wants to collect the payable order at the counter.
  • In this cases the payable order must be issued manually.In all other cases enter C, A or N as described below.    
      Claimant If you want the payable order sent to the claimant whose name appears in CLAIMANT ENTER enter C.
      Agent If you want the payable order sent to the agent whose name appears in AGENT NAME enter A.
    The entry must not be A if the agent is abroad but the claimant is not.    
      Nominee If the claimant has completed the section on the front of the R40(SP) requesting that the payable order be sent to a nominee or bank or building society enter N unless
  • the authority has not been signed by the claimant
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • the nominee is abroad but the claimant is not.
  • If any of the above situations apply enter C. | | MANUAL PO? | Enter Y if you left REPAYMENT TO: CLAIMANT/AGENT/NOMINEE blank. | | CLAIM FORM TO BE ISSUED | If the claim form can be issued automatically make sure this shows R40SP.
    If the claim form must be issued manually delete any entry in this field. | | FOR YEAR | If the claim form is to be issued automatically enter the last two numbers of the year following the one for which you are preparing the repayment.
    You must make an entry when there is an entry in CLAIM FORM TO BE ISSUED.
    You must leave it blank when there is no entry in CLAIM FORM TO BE ISSUED. | | TO AGENT? | Enter Y if you wish the claim form to be issued to the agent.You cannot enter Y if

  • there is no entry in CLAIM FORM TO BE ISSUED
  • there is no entry in either AGENT CODE or AGENT NAME
  • the agent is abroad but the claimant is not.    
      NEXT YEAR? If you want to work another repayment you wish to work together with the last two numbers of the year of repayment.Must be blank if
  • there is an N in REPAYMENT TO: CLAIMANT/AGENT/NOMINEE
  • there is an entry in NEXT YEAR?.

Press SEND .

If you asked that the payable order be sent to a nominee complete Format 4 (RM2540).

If you asked that the payable order be issued manually or sent to the claimant or agent prepare the papers for issue of the repayment (RM2544).